2001 (9) TMI 59

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....s court under section 256(1) of the Income-tax Act, 1961 (in short "the Act"), by the Income-tax Appellate Tribunal, Delhi Bench C, Delhi (in short "the Tribunal"): "Whether, on the facts and in the circumstances of the case, the Tribunal was right in directing that in the assessment year 1973-74, relief is allowable under section 80J for the full year and not on pro rata basis for the period d....