1994 (8) TMI 7

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.... question that arises for consideration is whether the Income-tax Appellate Tribunal has committed an error of law in not referring the following question, i.e., question No. 1 to this court for its opinion : " Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in upholding the order of the Commissioner of Income-tax (Appeals) deleting....