1995 (2) TMI 56

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Full Text of the Document

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....enue, the Tribunal has referred the following two questions of law said to arise out of the order of the Tribunal for the assessment year 1978-79 for our opinion under section 256(1) of the Income-tax Act, 1961 : " 1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in allowing the assessee's claim for investment allowance under section 32A of the In....