1994 (2) TMI 10

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....61, against the order dated February 7, 1991, passed by the Income-tax Appellate Tribunal, Gauhati Bench, Gauhati, in R. A. No. 63(G) of 1990 for the assessment year 1984-85 rejecting the reference application under section 256(1) filed by the Revenue. The Revenue seeks to refer to this court for its opinion the following questions stated to be questions of law : " (1) Whether the Tribunal did no....