1983 (12) TMI 18

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....: " 1. Whether, on the facts and in the circumstances of the case, and in view of the fact that the return of income was filed on June 29, 1965, the Tribunal was Tight in holding that the Explanation added to section 271(1)(c) of the Income-tax Act, 1961, by the Finance Act, 1964, with effect from April 1, 1964, could not be invoked in this case ? 2. Whether, on the facts and in the circumstance....