1991 (3) TMI 52

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....) of the Income-tax Act, 1961 (for short "the Act"), by the Income-tax Commissioner, Bhopal, praying for a direction to the Income-tax Appellate Tribunal, Indore Bench, to frame the following questions and refer them to this court for its opinion : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that the capital subsidy received by the ....