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1985 (5) TMI 33 - HC - Income TaxExtract: .......opinion, the decision of the Tribunal rejecting the reference application under section 256(1) of the Act by its order dated January 9, 1978, is not incorrect. The application for making a reference under section 256(2) of the Act is dismissed as no question of law arises out of the order passed by the Tribunal dated December 6, 1976, in this case.
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