1988 (3) TMI 24

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Full Text of the Document

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....a certificate from us that substantial questions of law of general public importance have arisen out of a judgment of this court dated February 20, 1985, delivered in the above Income-tax Reference No. 182 of 1978, and that the same is a fit case for appeal to the Supreme Court. The question which was referred at the instance of the Revenue before this court in the reference is as follows : "Whe....