1992 (7) TMI 53

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..... assessee. On being moved by the Revenue under section 256(2) of the Income-tax Act, 1961 (in short, "the Act"), this court had directed the Income-tax Appellate Tribunal, Cuttack Bench, Cuttack ( in short, " the Tribunal to state a case and refer the following question for our opinion: " Whether, on the facts and in the circumstances of the case, interest awarded by an arbitrator is income to be .....

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