1987 (8) TMI 15

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....ed to be referred for the reasons we have mentioned in out order of even date in I. T. C. No. 89 of 1986 (CIT v. Dalmia Cement (Bharat) Ltd. (No. 2) [1988] 173 ITR 89 (Delhi) ). Again, for the reasons stated in the same order, we direct the Tribunal to refer the first question to us for our decision but in the following modified form: "Whether, on the facts and in the circumstances of the case,....