2001 (9) TMI 4

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..... Sushma Suri, Advocates) For the Respondent : None ORDER The questions that were referred to the High Court (see [1998] 234 ITR 484), by the Tribunal under section 256(2) of the Income-tax Act, 1961, were these: "1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in upholding the order of the Commissioner of Income-tax (Appeals) directing th....