1990 (8) TMI 39

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....A J. -The Income-tax Appellate Tribunal has referred to this court for opinion the following two questions as questions of law under section 256(1) of the Income-tax Act, 1961 : "1. On the facts and in the circumstances of the case, whether, for working out the disallowance required to be made under the provisions of section 40(c)(iii) of the Income-tax Act, 1961, the cash allowances like fixed....