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1995 (11) TMI 65 - HC - Income TaxExtract: .......d and is acarpous. In the circumstances, we find that the finding of the Tribunal is based on a proper appreciation of facts and does not give any rise to the question of law. We are, thus, satisfied with the correctness of the view taken by the Appellate Tribunal. We accordingly reject this application summarily, but without any order as to costs.
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