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1990 (11) TMI 56

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....r section 256(2) of the Income-tax Act, 1961, the Revenue is asking for a direction to the Tribunal to state the following question for the opinion of this court: "Whether, in law and in the circumstances of the case, the Incometax Appellate Tribunal was justified in holding that the word 'concern' used in clause (e) of sub-section (3) of section 13 would not include a trust disregarding the fact....