2000 (7) TMI 49

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....e references involve identical questions, our order will govern each one of them. On the basis of the applications filed by the Revenue under section 256(1) of the Income-tax Act, 1961 (for short "the Act"), the Income-tax Appellate Tribunal, Delhi Bench-B ("the Tribunal" in short), has referred the following question, pertaining to the assessment years 1970-71, 1971-72 and 1972-73, for the opi....