2001 (8) TMI 32

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....tions have been referred for the opinion of this court under section 256(1) of the Income-tax Act, 1961 (in short 'the Act"), by the Income-tax Appellate Tribunal, Delhi Bench "C" (hereinafter referred to as 'the Tribunal"): "1. Whether, on the facts and in the circumstances of the case, the liability of Rs.2,92,319 incurred by way of interest under various sections of the Income-tax Act was an a....