1991 (11) TMI 20

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....ng question which was not allowed by the Appellate Tribunal to be referred to this court under section 256(1) of the Income-tax Act, 1961 : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal's interpretation of what the figures constitute against the interpretation given by the Assessing Officer does not give rise to mixed question of law and fact?" The question ....