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1991 (11) TMI 16 - HC - Income TaxExtract: .......s was completed in respect of their share income from the firm. We are of the opinion that a question of law does arise and, therefore, we direct the Income-tax Appellate Tribunal to prepare the statement of case and refer the above questions for decision to this court within four months from the date of receipt of this order. No order as to costs.
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