1992 (8) TMI 61

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..... the assessment year 1974-75 to this court for its opinion : " Whether, on the facts and in the circumstances of the case and on a proper interpretation of section 40(b) of the Income-tax Act, 1961, the Appellate Tribunal was justified in holding that the interest of Rs. 4,054 paid to Sri Amar Nath Agarwal and Rs. 4,075 paid to Sri Onkar Nath Agarwal on amounts brought in by them in their individ .....

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