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1985 (8) TMI 13 - ANDHRA PRADESH HIGH COURTExtract: .......e appeal or the jurisdiction of the appellate court to deal with it. In view of the above reasons, we have arrived at a conclusion that this is a fit case for grant of a certificate under section 261 of the Income-tax Act for the purpose of filing an appeal in the Supreme Court. A certificate shall, accordingly, issue. We make no order as to costs.
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