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2001 (1) TMI 24 - HC - Income TaxExtract: ....... We, therefore, are of the opinion that the order of the Tribunal in rejecting the application under section 256(1) was not erroneous in holding that no question of law arises out Of its appellate order. Hence, this application under section 256(2) of the Income-tax Act, 1961, deserves to be rejected and is hereby so rejected. No order as to costs.
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