1988 (10) TMI 5

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....tax Act, 1961, two questions of law have been referred to this court for the assessment years 1972-73, 1974-75 and 1976-77, one at the instance of the assessee. The question which has been referred to this court at the instance of the Commissioner of Income-tax, West Bengal III, Calcutta, is as follows : "Whether, on a proper construction of section 80J of the Incometax Act, 1961, read with rul....