1991 (3) TMI 25

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....s departmental reference relating to the 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 re....