1991 (3) TMI 25

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....e assessee's assessment for the assessment years 1965-66, 1966-67 and 1968-69, the Tribunal has referred to this court the following questions of law under section 256(2) of the Income-tax Act, 1961; "1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in coming to the conclusion that the division of the development rebate reserve amongst the partners on the ....