1969 (2) TMI 17

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....te Tribunal referred the following question (as directed by this court to the High Court of Patna under section 66(2) of the Indian Income-tax Act, for opinion : "Whether, under the facts and circumstances of the case, the amount of Rs. 1,30,785 being the excess of sale proceeds of the building, plant and machinery over the written down value of the business of the said newspaper publications c....