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2012 (11) TMI 1165 - HC - Income TaxExtract: .......id to be comparables. o p /o p 3. For the reasons set out in the aforesaid paras, in our opinion, the decision of the Income Tax Appellate Tribunal is based on finding of fact and, hence, no substantial question of law arises from the order of the Income Tax Appellate Tribunal. The appeal is accordingly dismissed with no order as to costs. o p /o p
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