1986 (3) TMI 336

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Full Text of the Document

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....s is a petition under s. 256(2) of the IT Act, 1961, relating to the asst. yr. 1976-77 of the respondent-assessee. 2. Two questions which are sought to be referred are stated in para 4 of the application as under : 1. Whether on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that an air-conditioning plant is an integral part of a bus ? 2. Whether on ....