1995 (4) TMI 40

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....d by T. N. C. RANGARAJAN J. ---The Appellate Tribunal has referred the following question for the opinion of this court : " Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that Part A of the Fourth Schedule of the Income-tax Act, 1961, and rule 75 of the Income-tax Rules do not apply to the contributions made under a sche....