2005 (1) TMI 745

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....as referred following question of law under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for opinion to this Court : "Whether, in law and on facts of the case, the claim of Rs. 2,14,694 on account of interest on excess realisation of levy sugar price for the season 1973-74 and thereby dismissing the appeal filed by the department?" 2. Briefly, sta....