2004 (12) TMI 71

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....der section 256(1) of the Income-tax Act, 1961, hereinafter referred to as "the Act", for opinion to this court: "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the provisions of section 43B were not applicable in respect of sales tax liability of Rs. 10,272?" The reference relates to the assessment year 1984-85. The accounting per....