1997 (2) TMI 17

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.... Revenue, the Appellate Tribunal has stated the case and referred the following question of law under section 256(1) of the Income-tax Act, 1961, for the opinion of this court : "Whether having regard to rules 5 and 7 in Part IV of the First Schedule to the Finance Act, 1979, the assessee's share of loss from a firm should be taken into account and given set off while computing the net agricult....