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1999 (10) TMI 5 - SC - Income TaxWhether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in upholding the order of the Commissioner of Income-tax (Appeals) in granting relief to the assessee under section 32AB of the Income-tax Act, 1961, on the interest component of the income earned out of the monies invested in short term deposits for the assessment year 1990-91 - Tribunal is directed to state the case and refer the above question of law to the HC
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