1997 (9) TMI 31

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.... the Income-tax Act, 1961, seeking a mandamus, directing the Tribunal to refer the following two questions of law to this court for its opinion : "1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that deduction under section 80G in respect of the amount paid to Escorts Cardiac Disease Hospital Society is not allowable....