1991 (2) TMI 101

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....s referred to this court by the Tribunal under section 256(1) of the Income-tax Act, 1961, as questions of law read thus : "(1) Whether, on the facts and in the circumstances of the case, the claim of the assessee to allow a sum of Rs. 1,442 as development rebate allowance under section 33 of the Income-tax Act, 1961, has been rightly rejected for the assessment year 1964-65 ? (2) Whether, o....