1988 (2) TMI 10

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....this application of the Revenue under section 256(2) of the Income-tax Act, 1961, is as follows: "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in deleting the sum of Rs. 36,585 added under section 40A(5) of the Income-tax Act, 1961 ?" The controversy sought to be raised in the said question appears to be settled by an earlier dec....