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2006 (12) TMI 95 - HC - Income TaxExtract: .......of Rs. 4,65,539 are based on appreciation of evidence and material on record and is in conformity with the principle laid down by the apex court in the case of CIT v. Rajendra Prasad Moody 1978 115 ITR 519. Thus, it does not give rise to the question of law proposed by the Commissioner of Income-tax, Meerut. The application is accordingly rejected.
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