1983 (9) TMI 28

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....e Tribunal. They are : " (1) Whether, on the facts and in the circumstances of the case, the receipt of Rs. 9,16,285 was assessable to tax ? (2) Whether, on the facts and in the circumstances of the case, the assessee was entitled to rebate in tax under s. 5(2)(a)(i) or (ii) of the Finance Act, 1966 ? The answer to be given to these two questions would seem to be concluded as far as this ....