2000 (5) TMI 17

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....ue seeks a direction to the Income-tax Appellate Tribunal to state the case and refer the following question, said to be one of law, in respect of assessment year 1986-87, for the opinion of this court : "Whether on the facts and in the circumstances of the case, the Tribunal was right in law to hold that the sum of Rs. 55,45,658 received by the assessee-company as its share of shop deposits is....