2016 (7) TMI 1679

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....f the Income Tax Act, 1961 (the Act) by the Income Tax Appellate Tribunal (Tribunal) seeks our opinion on the following question of law :­ (i) Whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that the additional liability on account of exchange rate fluctuation amounting to Rs.15,45,930/­ (Rs.1,00,294/­ for assessment year 1988­89) ....