1998 (8) TMI 73

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....6 of the Income-tax Act, 1961, made at the instance of the assessee, the Tribunal has sought for opinion of the High Court on the following two questions of law referable to the assessment year 1980-81: "1. Whether, on the facts and in the circumstances of the case, the amount of Rs. 1,31,910 representing sale value of nominations obtained against import entitlements is assessable as income fro....