1990 (11) TMI 102

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....x Act, 1961, the Tribunal has stated the following questions : "Whether, in view of the fact that the applicant's accounting year was from January, 1965, to December, 1965, there was any justification for the addition of the proportionate interest for the period from October 1, 1964, to December 31, 1964, in the income of the assessee for the assessment year 1966-67 ?" The assessment year concer....