1995 (8) TMI 60

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.... appeared for the assessee. We were asked to decide the following question as referred to under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as " the Act " ), as to : " Whether, on the facts and in the circumstances of the case, was the Tribunal legally correct in holding that the income of the assessee could not be brought to tax and hence the assessment itself was a null....