1992 (8) TMI 61

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....(l) of the Income-tax Act, 1961, the following question relating to the assessment year 1974-75 to this court for its opinion : " Whether, on the facts and in the circumstances of the case and on a proper interpretation of section 40(b) of the Income-tax Act, 1961, the Appellate Tribunal was justified in holding that the interest of Rs. 4,054 paid to Sri Amar Nath Agarwal and Rs. 4,075 paid to ....