2000 (10) TMI 21

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....ee references involve identical questions which have been referred at the instance of the Revenue under section 256(1) of the Income-tax Act, 1961 (in short "the Act"), by the Income-tax Appellate Tribunal, Delhi Bench-A (in short "the Tribunal"). The question, pertaining to the assessment years 1967-68 to 1969-70, is as under : "Whether, on the facts and in the circumstances of the case, the T....