1990 (7) TMI 27

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....is an application under section 256(2) of the Income-tax Act, 1961, for directing the Income-tax Appellate Tribunal to state the case and refer to this court a question for determination which is set out in the application. It is an accepted position that as far as this court is concerned, the question has been decided in favour of the assessee by a decision of this court in CIT v. Century Spg. an....