1990 (12) TMI 46

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....This is an application under section 256(2) of the Income-tax Act, 1961, made by the Revenue. In its application under section 256(1), the Revenue had asked the Tribunal to refer the following three questions for the opinion of this court : "1. Whether, on the facts and circumstances of the case, there was material before the Tribunal to hold that weighted deduction under section 35B is admissi....