1987 (4) TMI 29

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.... evidence once again. In an allied matter, the Income-tax Appellate Tribunal had refused a reference. The Revenue had then applied to this court under section 256(2) of the Income-tax Act, 1961, and the application had been granted. The Tribunal was in the process of drawing up the statement of the case therein at the time when it drew up the statement of the case in the present matter. In the ....