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2004 (8) TMI 717 - HC - Income TaxExtract: .......Factory v. CIT 1979 123 ITR 802 (AP) and contended that a question of law does arise in the case. We find no merit in this submission. The facts of the case do not justify that any question of law really arises. 8. We, therefore, find no merit in the case. Accordingly and in this view of the matter, the application fails and is dismissed. No costs.
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