1990 (1) TMI 34

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....r 1979-80, the petitioner seeks reference of the following questions to this court : "(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in restricting the disallowance of expenses incurred on the guest house at Jindal House, Calcutta, to Rs. 21,043 only ? (2) Whether, on the facts and in the circumstances of the case, the Inc....