2005 (1) TMI 713

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....he instance of the Revenue, the Income-tax Appellate Tribunal (Delhi Bench 'D' New Delhi) (for short 'the Tribunal') has referred the following question of law arising out of its order dated 26-9-1994 relating to assessment year 1988-89 for the opinion of this Court :- "Whether on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding....