1994 (4) TMI 56

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....of law arising out of its order dated April 24, 1981, in respect of the assessment year 1977-78 : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the amount of subsidy granted to the assessee by the Central Government was not granted with the intention to meet out the cost of assets belonging to the assessee directly or indirectly within the me....