1992 (4) TMI 37

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....Tribunal has stated the case and referred the following question of law to this court : " Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in treating the assessee-company as an industrial company for the purpose of rate of tax applicable to it?" The facts as found-by the Tribunal are that the assessee is a public limited comp....