1993 (9) TMI 348

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....DGMENT Saraf, J. - By this reference under section 256(1) of the Income-tax Act, 1961 ('the Act'), the Tribunal has referred the following question of law to this Court for its opinion : "Whether, on the facts and in the circumstances of the case, the Tribunal has rightly held that the expenses of Rs. 28,203 and Rs. 72,450 incurred by the assessee on (i) the repairs of the a....