1991 (4) TMI 18

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....s of this court, the Income-tax Appellate Tribunal has referred the following two questions of law under section 256(2) of the Income-tax Act, 1961, for the opinion of this court : "1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessee-company was entitled to relief under section 80J of the Income-tax Act, 1961 ? 2. Wheth....