1988 (3) TMI 7

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....section 256 (2) of the Income-tax Act, 1961, praying that the Income-tax Appellate Tribunal, Delhi, be asked to draw up a statement of the case and to refer the four questions mentioned in paragraph 7 of the application for the opinion of this court Having heard learned counsel for the parties at some length, we are of the opinion that question No. (i) is covered by the decision of this court d....