1998 (8) TMI 73

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 from business? 2. Whether, on the facts and....