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1999 (4) TMI 37 - MADHYA PRADESH HIGH COURTExtract: .......s passed by the forums below and in our view the issues raised are factual in nature and do not give rise to any substantial question of law warranting entertaining of an appeal under the newly added s. 260A of the IT Act which provides for an appeal only where the matter involves a substantial question of law. This appeal is accordingly dismissed.
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