2002 (8) TMI 867

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.... Income-tax Appellate Tribunal Delhi Bench 'C', Delhi (for short the Tribunal) has referred under s. 256(1) of the Income-tax Act, 1961 (for short the Act) the following question, arising out of ITA No. 5180/Del/1984 for the asst. yr. 1980-81, for our opinion. "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the rental ....