1995 (3) TMI 24

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Full Text of the Document

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....to direct the Tribunal to refer the following question of law said to have arisen out of the order of the Tribunal for our opinion under section 256(2) of the Income-tax Act, 1961 : " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the status of the assessee is that of a co-owner and not an ' association of persons ' ? " The assessee c....