1984 (4) TMI 37

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....ellate Tribunal, Patna Bench " A ", Patna. Statement of the case has been duly submitted and the following question of law his been referred to this court for opinion : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the addition of Rs. 15,295 standing as balance in Goshala and Dharmada accounts in the balance-sheet relevant to the assessment....