1986 (4) TMI 5

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....(2) of the Income-tax Act, 1961, for a direction to the Income-tax Appellate Tribunal to state the case and refer to this court for decision certain questions of law formulated in the application. Having heard both sides, we are satisfied that a question of law does arise out of the Tribunal's order which requires a decision of this court. No doubt, a similar question has been decided by this cou....