2001 (7) TMI 92

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....instance of the Revenue, the following question has been referred to this court by the Income-tax Appellate Tribunal, Ahmedabad Bench "A", for its opinion under the provisions of section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in coming to the conclusion that the Income-....