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1989 (3) TMI 398

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....red the following question of law under section 256(1) of the Income-tax Act, 1961, to this Court: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in allowing the claim of the assessee of ₹ 1,72,750 in respect of land revenue, etc., for the assessment year in question ?" 2. The assessment year involved in this case is 1973-74. 3. The q....