1996 (2) TMI 82

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....us to direct the Income-tax Appellate Tribunal to refer the following two questions for an opinion of this court : " 1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in sustaining the order of the first appellate authority that the assessee, a salaried employee of the LIC, was entitled to deduction at 50 per cent. on the incen....