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2001 (7) TMI 110 - HC - Income TaxExtract: .......w and does arise out of the order of the Income-tax Appellate Tribunal, which requires consideration by this court. The Tribunal is directed to draw up a statement of the case and to refer question No. 1 reproduced above for the opinion to this court. In the result, the application is partly allowed. However, the parties shall bear their own costs.
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