1996 (2) TMI 22

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....ce of the direction given by this court in its order dated February 23, 1981, in T. C. P. No. 455 of 1980, the Tribunal referred the following question for the opinion of this court under section 256(2) of the Income-tax Act, 1961: "Whether, on the facts and in the circumstances of this case, the Appellate Tribunal was correct in law in holding that the payment of Rs. 4,51,613 to the District Wel....