2000 (12) TMI 14

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.... References Nos. 341 and 342 of 1980. Heard. At the instance of the Revenue, the Income-tax Appellate Tribunal, Delhi Bench-D (in short "the Tribunal"), has referred under section 256(1) Of the Income-tax Act, 1961 (in short "the Act"), the following question, common to both references, for the opinion of this court: "Whether, on the facts and circumstances of the case, the Appellate Tribuna....