1996 (5) TMI 74

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....tax Appellate Tribunal, Chandigarh Bench, Chandigarh, we are of the opinion that as interpretation regarding admissible deductions under section 80HHC is involved, referable questions of law do arise from the order of the Tribunal. We, accordingly, direct the Tribunal to refer the following two questions of law along with the statement of the case to this court for its opinion : " 1. Whether....