1995 (3) TMI 40

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....e petition, the Department requests this court to direct the Tribunal to refer the following question of law said to arise out of the order of the Tribunal for the opinion of this court under section 256(2) of the Income-tax Act, 1961 : " Whether the Appellate Tribunal erred in not holding that the bank guarantee commission paid by the assessee in the instant case formed part of the cost of the....