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1991 (8) TMI 22 - HC - Income TaxExtract: .......icant and after going through the impugned order passed by the Tribunal, we find merit in the present applications. The present applications are, accordingly, allowed and the Income-tax Appellate Tribunal is directed to draw tip a statement of the case with regard to the aforesaid questions of law and submit the same to this court for its decision.
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