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1996 (5) TMI 45 - HC - Income TaxExtract: .......n the ratio of the decision of this court in Addl. CIT v. Noor Mohammed and Co. 1974 97 ITR 705. Thus, the questions raised by the Revenue are purely questions of fact and no question of law arises in this matter. 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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