1981 (4) TMI 110

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....e High Court as Allahabad the following question, claimed to be of law and said to arise out of the order of the Tribunal dt. 15th February, 1980 in ITA No. 1671 (Alld) of 1979: "Whether, on the facts and in circumstances of the case, the Tribunal was legally correct in holding that the interest of Rs. 30,512 earned by the assessee from Government Securities was exempt under s. 80P(2) (a)(i) of....