2001 (7) TMI 42

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....ved for reference, the Income-tax Appellate Tribunal, Delhi Bench-C (the "Tribunal" in short), has referred, at the instance of the assessee, the following questions under section 256(1) of the Income-tax Act, 1961 (in short "the Act"), for the opinion of this court: "1. Whether, on the facts and in the circumstances of the case, the difference in exchange amounting to Rs.2,75,533 resulted in c....