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2001 (7) TMI 57 - HC - Income TaxExtract: .......led. In our opinion, the question raised by the Revenue is a question of law arising out of the Income-tax Tribunal. Accordingly, we direct the Income-tax Appellate Tribunal, Delhi Bench D , New Delhi, to draw up a statement of the case and refer the aforementioned question of law to this court. In the result, the income-tax application is allowed.
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