2005 (2) TMI 37

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.....- At the instance of the Revenue, the Income-tax Appellate Tribunal, Chandigarh Bench, Chandigarh (for short "the Tribunal"), has referred the following question of law arising out of its order dated October 28, 1992, relating to the assessment year 1989-90 for the opinion of this court: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in allowing deduct....