1996 (1) TMI 90

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....or its opinion : " 1. Whether, on the facts and in the circumstances of the case, was there any finding that the explanation submitted by the assessee was believable ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the onus under the Explanation under section 271(1)(c) has been discharged by the assessee ? 3. Whether a loss return....