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2013 (11) TMI 1707 - HC - Income TaxExtract: .......do not find any illegality, infirmity or ambiguity in the orders impugned passed by the authorities below so as to call for interference of this Court. It is essentially a finding of fact and no substantial question of law can be said to arise. 27. Accordingly, both the appeals, being devoid of merits, are being dismissed and accordingly dismissed.
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