1993 (6) TMI 246

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s referred the following two questions to this Court for its opinion under s. 256(1) of the IT Act, 1961 : "(1) Whether, on the facts and in the circumstances of the case, the assessee trust was entitled to a deduction of the income-tax paid in computing its income ? (2) Whether, on the facts and in the circumstances of the case, the income of the assessee by way of interest could be estima....