1991 (2) TMI 101

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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, on the facts and in the circumst....