1992 (10) TMI 39

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....nstance of the Revenue, the Income-tax Appellate Tribunal has referred the following question to this court under section 256(1) of the Income-tax Act, 1961 "1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the assessee was entitled to deduction of the entire amount of Rs. 25,47,829 even though on actuarial basis the assessee....