1995 (8) TMI 11

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....s of law under section 256(1) of the Income-tax Act, 1961, for opinion of this court : " (1) Whether, on the facts and in the circumstances of the case and on a true interpretation of the lease agreement and the memorandum of association of the assessee-company, the Tribunal was legally correct in holding that the income earned by the assessee from leasing out of the cold storage and ice plant ....