1993 (10) TMI 25

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.... Income-tax Appellate Tribunal has referred the following questions of law arising out of its order dated March 9, 1981, in respect of the assessment year 1975-76: "(1) Whether the Tribunal was correct in law in allowing the deduction under section 80P(2) of the Act at Rs. 98,323 only out of deduction claimed for Rs. 3,51,154 ? (2) Whether the Tribunal was correct in law in deducting proport....