1994 (7) TMI 2

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....g common question is referred for our opinion by the Income-tax Appellate Tribunal, Bangalore Bench, Bangalore at the instance of the Revenue. " Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in reversing the order of the Commissioner of Income-tax (Appeals) who had confirmed the disallowance, made under section 40(b), of the salary paid by the firm to....