2002 (8) TMI 889

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....e Tribunal, Delhi Bench 'B' Delhi (hereinafter referred to as the Tribunal) has referred under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') the following question, arising out of ITA. No. 2635/Del/1984 for the assessment year 1979-80, for our opinion : "Whether, on the facts and in the circumstances of the case, the Tribunal was correct....