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1987 (7) TMI 12

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.... of a common order dated August 5, 1986, passed by the Tribunal whereby the Tribunal refused to refer the questions of law asked for by the Commissioner as also by the assessee. After hearing learned counsel for the parties, we are of the opinion that the following, questions of law do arise from the order of the Tribunal : " ( 1 ) Whether the Tribunal was justified in assessing the addition of....