1996 (3) TMI 24

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....antial questions of law have been referred for opinion as under : " 1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in upholding the order of the Commissioner of Income-tax (Appeals) who directed the Income-tax Officer to include the value of work-in-progress, machinery and equipment in transit and under erection in the computation of capita....