1994 (8) TMI 25

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....this application under section 256(2) of the Income-tax Act, 1961, and seeks reference of the following questions to this court : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was, in law, justified in allowing the assessee's claim of deduction under sections 80HH and 80-I ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was in law....

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....TR 718 (Cal), held the assessee to be entitled to deduction under the said sections. In the Departmental appeal for the assessment year 1983-84 before the Income-tax Appellate Tribunal, it was held that the appeal for the assessment year 1982-83 had been set aside to the file of the Commissioner of Income-tax (Appeals) for being disposed of afresh after affording opportunity to both the parties wi....