1997 (3) TMI 27

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....nue, the Appellate Tribunal has stated a case and referred the following question of law under section 256(1) of the Income-tax Act, 1961, for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in law in holding that the share income arising to the minor sons of the assessee by their admission to the benefits of partnershi....