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1990 (1) TMI 65 - ALLAHABAD HIGH COURT
Extract:
.......ribunal in the present case is wholly based on relevant considerations and appraisal of the materials on record. In our opinion, no statable question of law arises from the order of the Income-tax Appellate Tribunal. In the result, this application fails and is dismissed with costs which are assessed at Rs. 125 (Rupees one hundred and twenty-five).