1996 (1) TMI 20

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....ANIKKACHALAM J.---In this tax case petition, the Department requires that the Tribunal may be directed to refer the following question of law said to arise out of the order of the Tribunal in I. T. A. No. 1760/Mad of 1987, dated December 10, 1990, under section 256(2) of the Income-tax Act, 1961, for the opinion of this court "Whether, on the facts and in the circumstances of the case, the Appe....