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2009 (4) TMI 974 - BOMBAY HIGH COURTExtract: ....... Bank SAOG (unreported). 3. So far as question (b) & (c) are concerned, the same revolve around appreciation as evidence as evident from the order of the Tribunal more particularly paragraph No.9. In this view of the matter, no substantial question of law arise in this appeal. Appeal is, therefore, dismissed in limini with no order as to costs.
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