1990 (9) TMI 2

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.... For the Respondent : Manoj Arora and Ms. A. Subhashini ORDER These appeals are by way of special leave granted by this court against the judgment and order of the Gauhati High Court dated July 16, 1975. (see [1976] 102 ITR 408). The Income-tax Appellate Tribunal referred two questions to the High Court under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"....