2001 (2) TMI 87

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....C.J.-At the instance of the Revenue, the following question has 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", Delhi (in short, "the Tribunal"): "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in allowing the sum of Rs. 2,62,658 as a sh....