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2004 (5) TMI 25 - MADHYA PRADESH HIGH COURTQuestion of law – grant of registration - Perusal of the two orders of the Tribunal, i.e., the order passed in the second appeal and the one passed by dismissing the application made under section 256(1) of the Act would show that no question of law is involved in this case - In our opinion, the grant of registration does not in itself involve any question of law as such. Moreover, in this case it does not involve any interpretation of sections 185 to 187 of the Income-tax Act, nor does it involve any question of law as such on admitted facts - We are of the view that the Tribunal was right in rejecting the application made by the Revenue under section 256(1) of the Act and hence, we do not find any merit in this application. – Application dismissed
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