1992 (2) TMI 26

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....of the Income-tax Act, 1961, relating to the assessment year 1979-80 with a prayer that a direction be issued by this court to the Income-tax Appellate Tribunal to draw up a statement of the case and refer the following question for the opinion of this court : " Whether in law and on the faces of the case, the Income-tax Appellate Tribunal was justified in arriving at a conclusion that only net....