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1997 (8) TMI 39 - MADHYA PRADESH HIGH COURTExtract: .......w that the case of CIT v. Bhabuti Contractor 1990 183 ITR 445 (MP), lays down the proposition of law more exhaustively and holds the field. In view of the above, no question of law arises in this case. The application under section 256(2) of the Income-tax Act, 1961, at the instance of the assessee has no merit and the same is accordingly rejected.
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