1994 (10) TMI 55

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....er section 256(2) of the Income-tax Act, 1961, and has sought a direction that we should ask the Tribunal to refer the following questions of law to us for determination: " 1. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and fact in holding : (a) ' the Commissioner of Income-tax (Appeals) is not justified in holding that the assessee is liable to be ta....

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....cumstances of the case and especially after having found that the assessee ' is a registered firm engaged in the business of transporting of goods by lorries on hire ',-- (i) ' the transaction giving rise to the dispute can be viewed as separate and special type of transaction ; distinct and different from the other transactions of the assessee ' and are not findings of ' separate and special typ....