1997 (7) TMI 25

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellate Tribunal has, at the instance of the Revenue, referred the following questions of law to this court for opinion : "1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that notwithstanding the notification issued by the Central Board of Direct Taxes the assessee is entitled to deduction of 100 per cent. of the initial contribution ....