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1995 (3) TMI 54 - MADRAS HIGH COURTExtract: .......3 is concerned, it relates to the factum of receipt of Rs. 15 lakhs towards sale price. All these questions are based upon the findings given on an appraisal of facts arising in this case. Therefore, no question of law arises out of the order of the Tribunal as framed and suggested by the Department. Accordingly, the tax case petition is dismissed.
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