1997 (7) TMI 24

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....r section 256(2) of the Income-tax Act, 1961. The Revenue seeks a direction to the Income-tax Appellate Tribunal to refer the following question to this court for opinion, which is said to have arisen from the order of the Tribunal dated July 10, 1990, in R. A. No. 14/Hyd. of 1986 : "Whether, on the facts and in the circumstances of the case, the income-tax Appellate Tribunal is correct in law in....