1991 (11) TMI 27

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....x Appellate Tribunal has sent these references under section 256(1) of the Income-tax Act, 1961, along with the statement of cases and the question of law arising out of the order of the Income-tax Appellate Tribunal is as under : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the amount of Central Government subsidy is not deductible fr....