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1996 (3) TMI 22 - MADHYA PRADESH HIGH COURTExtract: .......ne of fact and if there is some evidence to justify the conclusion of the Tribunal it is not open to the High Court in a reference under the Act to re-appreciate the evidence. The said observations of their Lordships fully apply to the facts of the present case. Accordingly, we answer the reference against the Revenue and in favour of the assessee.
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