2000 (7) TMI 63

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....llowing question has been referred under section 256(1) of the Income-tax Act, 1961 (for short "the Act"), by the Income-tax Appellate Tribunal, Delhi Bench "E", New Delhi (for short "the Tribunal"), for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the assessee is entitled to the deduction in the computation of its business income of the following amoun....