1991 (3) TMI 42

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.... section 256(2) of the Income-tax Act, 1961, the Tribunal has stated the following question : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the extra amount of Rs. 2,62,651 realised on enhanced price of sugar had not accrued in the assessment year 1973-74 and, as such, did not form part of the income of the assessee for that ye....