1988 (11) TMI 29

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....by GOKAL CHAND MITAL J. -The Income-tax Appellate Tribunal, Amritsar, has forwarded the following joint question for the assessment years 1974-75 and 1975-76 for the opinion of this court "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that the proportionate deduction in respect of section 80G of the Income-tax Act, 1961, amounti....