1987 (7) TMI 11

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.... the order dated May 30, 1983, whereby the Tribunal rejected the application under section 256(1). On hearing learned counsel for the parties, we are satisfied that the following questions of law do arise from the order of the Tribunal : "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the transaction relating to interest is not ....