1999 (11) TMI 11

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....cant prays that the Income-tax Appellate Tribunal, Allahabad, be directed to state a case and to refer the following questions stated to be of law and to arise out of the Tribunal's order dated December 10, 1996, passed in I. T. A. No. 2001 (All) of 1989, for the assessment year 1983-84 for the opinion of this court : " 1. Is the Appellate Tribunal legally correct in holding the view that the d....