1992 (1) TMI 80

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....) of the Income-tax Act, 1961, for a direction that the Tribunal should be asked to frame the following question of law and refer it to us. The question is as follows : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that raw cotton is not an agricultural primary commodity specified in clause (b)(i) of section 80HHC(2) of the Income-tax Act, 1961....