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1999 (2) TMI 37 - HC - Income TaxExtract: .......e findings of fact, questions Nos. 4 and 5 do not arise for consideration. These references are answered accordingly. In the facts and circumstances of this case there will be no order as to costs. Let a xeroxed copy of this judgment countersigned by A. R. (court) be forwarded to the Income-tax Appellate Tribunal. DEBI PRASAD SIRCAR---I.J.-I agree.
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