1996 (11) TMI 31

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....e instance of the assessee, the Tribunal referred the following question, for the opinion of this court, under section 256(1) of the Income-tax Act, 1961, for the assessment years 1975-76 and 1976-77 : " Whether, on the facts and in the case circumstances of the case and having regard to the provisions of section 43A, the Tribunal was right in holding that the sum of Rs. 93,223 and Rs. 1,13,085....