1998 (11) TMI 75

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....s application under section 256(2) of the Income-tax Act, 1961, the assessee requires us to direct the Income-tax Appellate Tribunal to refer the following questions relating to the assessment year 1986-87 for the opinion of this court "(i) The Tribunal having admitted the contract between the assessee and the export house should not have the Tribunal held categorically that the assessee is the....

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.... question whether the assessee is an exporter or a supporting manufacturer before coming to a conclusion as contained in clause (b) of para. 7 end of their order ? (v) The Tribunal having admitted the contract between the assessee and the export house should not have held that anything contained in the said contract, against the requirements of section 80HHC of the Income-tax Act is void partic....

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....on one as against the other party unless the other party files disclaimer certificate ?" In our opinion, the following question does arise from the Tribunal's order dated March 28, 1995 : "On the facts and in the circumstances of the case whether the Tribunal was right in holding that on the basis of the terms of the contract between the assessee and the export house, in the absence of a dis....