1996 (1) TMI 97

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....for the assessment year 1975-76 : "1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the difference of amount in old and new rates of fertiliser could not be treated as assessee's income ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law upholding the order of the Appellate Assistant Commis....