1992 (12) TMI 27

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....me-tax Appellate Tribunal, Cochin Bench, has referred the following question of law for the decision of this court : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the sum of Rs. 39,368 being the sale price of import entitlements was assessable as income under section 28(iv) of the Income-tax Act, 1961 ? " The order of reference is da....