1991 (3) TMI 132

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.... Income-tax Appellate Tribunal to refer the following question for opinion of this court: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that an amount of Rs. 36,078 (assessment year 1977-78) and Rs. 28,280 (assessment year 1978-79) should be allowed as a deduction from the total income of the assessee, when the total expenditure incurred....