1993 (7) TMI 73

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....e under section 256(2) of the Income-tax Act, 1961, seeking a direction to the Tribunal to state the case and refer the following question of law for the decision of this court : "Whether, on the facts and in the circumstances of the case and in view of section 43(1) of the Income-tax Act, the Tribunal is justified in holding that the amount of capital subsidy received by the assessee would not....