1999 (9) TMI 31

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.... Kanpur, prays that the following question, stated to be a question of law arising out of an order dated August 23, 1996, passed by the Income-tax Appellate Tribunal, Allahabad, in I. T. No. 1562 of 1990 for the assessment year 1974-75 be directed to be referred for the opinion of this court : "Whether, in law and on facts of the case, the Tribunal is right in holding that the assessee-company is....