1989 (7) TMI 42

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....titioner seeks a direction to the Tribunal to state the case and refer the following questions of law to this court "(i) Whether, on the facts and in the circumstances of the case, the Tribunal is legally correct in holding that there was business activity during the year and that, accordingly, the entire expenditure of Rs. 22,996 for the assessment year 1971-72 was allowable as business expend....