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1997 (8) TMI 46 - HC - Income TaxExtract: .......receipts of the assessee. It is purely a finding of fact. No referable question of law arises from the order of the Tribunal. The Tribunal did not err in rejecting the application under section 256(1) of the Act filed by the Revenue. Consequently, this application under section 256(2) of the Act is rejected though without any order as to the costs.
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