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1993 (11) TMI 28 - ALLAHABAD HIGH COURTExtract: .......in our opinion, the orders of the Income-tax Appellate Tribunal do give rise to the questions set out earlier. We, accordingly, direct the Income-tax Appellate Tribunal to draw up a statement of the case and refer the aforesaid questions for the opinion of this court. In the result, the applications are allowed. There shall be no order as to costs.
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