1994 (4) TMI 33

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.... of the Income-tax Act, 1961 (hereinafter referred to as " the Act "), seeking a direction that the following questions of law be referred to this court for its opinion : " (i) Whether, on the facts and in the circumstances of the case, the learned Income-tax Appellate Tribunal was right in deleting the addition of Rs. 40,000 made by the Income-tax Officer and upheld by the Commissioner of Inco....