1989 (3) TMI 33

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.... Revenue, the Income-tax Appellate Tribunal (in short, "the Tribunal") has referred the following question of law for the decision of this court: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee is entitled to deduction of the sum of Rs. 1,50,204 for the assessment year 1975-76 ?" The respondent is an assessee to income-t....