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1994 (8) TMI 25 - ALLAHABAD HIGH COURTExtract: .......ound by the Tribunal. We accordingly decline to make a reference to the High Court on the basis of the facts not found by the Tribunal. In view of this finding, the present application has no merit. No question of law arises out of the Income-tax Tribunal s order and as such the application under section 256(2) is hereby rejected. Costs on parties.
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