1998 (4) TMI 2

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Full Text of the Document

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.... of law referred at the instance of the Revenue in so far as it relates to the assessment of the income of the assessee for the assessment year 1980-81 under section 256(1) of the Income-tax Act reads as under: "Whether, on the facts and in the circumstances of the case, the assessee is entitled to relief under section 32A and deduction under section 80HH of the Income-tax Act, 1961, in respect....