1995 (1) TMI 400

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.... V. K. Singhal, J. All the above listed Reference Applications are being disposed of by this common order as the question of law involved in all of them is identical. For the purpose of disposal of the aforesaid applications, the facts of D.B. IT Ref. Appl. No. 52/1993 shall be taken up. 2. In this application under s. 256(2) of the IT Act, 1956 the Revenue has prayed that the following que....