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2002 (6) TMI 13 - MADRAS HIGH COURT"Whether, on the facts and in the circumstances of the case the Appellate Tribunal was right in law in deleting the addition of Rs. 2.5 lakhs in the total income of the assesses in the light of the amendment made to section 44AD from April 1, 1994, which is prospective and not retrospective in operation?" - We have already set out the question of law and the question does not bring out the controversy in question and we reframe the question as under: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in deleting the addition of a sum of Rs. 2.5 lakhs in the total income of the assessee?" - We hold that the question raised is not a question of law but a pure question of fact. Accordingly, the appeal stands dismissed.
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