2001 (9) TMI 24

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....a reference application under section 256(2) of the Income-tax Act, 1961, for directing the Income-tax Appellate Tribunal, Jaipur, to refer the question of law framed in the reference application arising out of the order of the Tribunal dated August 13, 1997, in I.T.A. No. 1873/JP of 1991. It is submitted by both learned counsel that the question of law involved in the instant reference applicatio....