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2010 (8) TMI 1067 - HC - Income TaxExtract: .......thorities have appreciated the facts on record and recorded findings of fact. 12. In the aforesaid facts and circumstances of the case, it is not possible to state that any question of law as proposed in any of the two appeals, much less a substantial question of law, arises in any of the two appeals. Accordingly, both the tax appeals are dismissed
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