1997 (7) TMI 86

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....56(1) of the Income-tax Act, 1961, at the instance of the Revenue, seeking the opinion of the High Court on the following question :-- "Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the cash award of Rs. 920 is exempt from taxation under section 10(17B) ?" The reward to the assessee, who was an Income-tax Officer at the relevant ti....