1991 (12) TMI 2

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....-tax, Nagpur, under section 256(2) of the Income-tax Act, 1961, for a direction to the Tribunal to state the case and to refer the following two questions said to be of law for the opinion of this court : " (1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in confirming the orders of the Appellate Assistant Commissioner holding that relief under ....