1991 (4) TMI 27

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....lowing two questions of law do arise out of the order of the Income-tax Appellate Tribunal : " 1. Whether, under the facts and circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that Shri Mukesh Kumar was a benamidar of Jawahar Lal Goyal and not a co-sharer of land and building in terms of the unregistered agreement and statement on oath of Shri Mukesh Kumar? 2....