1995 (2) TMI 25

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Full Text of the Document

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....under section 256(2) of the Income-tax Act, 1961, the Commissioner of Income-tax has prayed to direct the Tribunal to refer the following question of law for the opinion of this court : " Whether, on the facts and in the circumstances of the case and in law, the Tribunal was correct in holding that the document marked as annexure-C-23 did not belong to the assessee-firm and, consequently, delet....