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1991 (5) TMI 20 - ALLAHABAD HIGH COURT
Extract:
.......the answer to the question being self-evident. In our opinion, no statable question of law arises on which the Tribunal should be required to submit a statement of the case to this court. In view of the above, this application is without any merit and is, accordingly, rejected. The assessee shall be entitled to its costs which we assess at Rs. 125.