1996 (7) TMI 27

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....961, the Revenue seeks a direction to the Tribunal to refer the following questions of law to this Court for opinion: "(1) Whether, on the facts and in the circumstances of the case, the Tribunal is justified in reducing the income to Rs. 40,000 from Rs. 1,85,000 for the asst. yr. 1984-85? (2) Whether, on the facts and in the circumstances of the case, the Tribunal is correct in upholding th....