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1995 (12) TMI 51 - HC - Income TaxExtract: ....... assessee successfully explained the fall in the gross profits. There is nothing on record to indicate that the conclusion reached by the Tribunal is, in any way, perverse. The finding recorded by the Tribunal is a pure finding of fact and in our view no question of law arises therefrom. The application, therefore, fails and is rejected with costs.
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