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2001 (3) TMI 65 - HC - Income TaxExtract: .......rverse, in the sense that it is such as could not reasonably have been arrived at on the material placed before the Tribunal . So far as the questions of law in the present case are concerned, we do not find any question of law referred as stipulated by the Supreme Court. Hence, we answer the questions in the positive and in favour of the assessee.
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