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1995 (5) TMI 11 - HC - Income TaxExtract: .......f with a direction to the Tribunal to refer the following question of law to this court in terms of sub-section (2) of section 256 of the Income-tax Act Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is justified in law in holding that the provisions of section 80-I(8) are not applicable in this case ?
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