2000 (3) TMI 30

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....ve tax case is at the instance of the Commissioner of Income-tax, Tamil Nadu-II, Madras, under section 256(2) of the Income-tax Act, 1961, and the Income-tax Appellate Tribunal has stated the case and referred the following question of law for the assessment year 1984-85, for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right....