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1996 (1) TMI 32 - HC - Income TaxExtract: .......d referring the question of law. Since no referable question of law arises in the present case, the application under section 256(2) of the Act, filed by the Revenue, has got no merit and deserves to be dismissed. In the result, we do not find any merit in this application under section 256(2) of the Income-tax Act and the same is hereby dismissed.
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