1995 (4) TMI 35

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ection 256(1) of the Income-tax Act, 1961, the Department referred the following question for the opinion of this court : " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the urban land tax relating to the earlier years should also be allowed as a deduction in computing the income of the previous year relevant to the assessment year ....