1987 (3) TMI 15

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....e assessee, under section 256(1) of the Income-tax Act, 1961, the following question has been referred by the Tribunal, as a question of law arising out of its order, for the opinion of this court : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in rejecting the assessee's claim that surtax payable was to be deducted in computing the total income of ....