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1992 (8) TMI 23
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....e-tax Appellate Tribunal in respect of the assessment years 1976-77, 1978-79, 1979-80 and the following questions of law arising out of the order of the Tribunal have been referred under section 256(1) of the Income-tax Act, 1961: Assessment year 1976-77: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the unabsorbed depreciation of Rs. 33,....