1990 (8) TMI 56

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....Y this application under section 256(2) of the Income-tax Act, 1961, the Department has sought to refer the following two questions as questions of law: "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the income from flats/bungalows in respect of which conveyance deeds in favour of the respective owners could not be executed dur....