1989 (2) TMI 104

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....er of Income-tax. Having heard learned counsel for the Commissioner of Income-tax, we are of the opinion that the following questions of law arise out of the order passed by the Income-tax Appellate Tribunal. "(1) Whether, on the facts and in the circumstances of the case, there was any legal basis for the Income-tax Appellate Tribunal to come to the conclusion that the sum of Rs. 1,21,139 a....