1998 (3) TMI 48

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....J.--At the instance of the Department, the following common question of law has been referred to us for the assessment years 1976-77, 1978-79, 1979-80 and 1980-81 for our consideration under section 256(1) of the Income-tax Act, 1961: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in treating the interest receipts from fixed deposits held in ....