2000 (8) TMI 83

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....pondent : Ms. Asha Gopalan Nair, for the respondent. ORDER The Revenue is in appeal against the refusal by the High Court to call for a reference under section 256(2) of the Income-tax Act, 1961, of the following question proposed by it : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that investment allowance is allowable on the ....