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1996 (7) TMI 106 - HC - Income TaxExtract: .......was supported by sufficient evidence. The finding given by the Tribunal is found to be based on the appreciation of the evidence. Therefore, questions Nos. 1 and 2 are also not required to be referred to this court for opinion. In the result, the application filed by the petitioner under section 256(2) of the Act is dismissed. No order as to costs.
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