1985 (7) TMI 8

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....tion 256(2) of the Income-tax Act, 1961, calls upon M/s. Babcock & Willcox of India Ltd., the assessee, to show cause why this court should not direct the Tribunal to refer the following question, stated to be question of law arising out of the order of the Tribunal, for the opinion of this court : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in uphol....