1995 (12) TMI 44

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..... OM PRAKASH., M. KATJU JUDGMENT By this application under section 256(2 ) of the Income-tax Act, 1961, the Revenue requires us to direct the Appellate Tribunal to refer the following question for .....

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..... refore, direct the Income-tax Appellate Tribunal to draw up a statement of case and refer the above question for the opinion of this court. The application is, accordingly, allowed. - - T .....

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