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1991 (8) TMI 25 - HC - Income TaxExtract: .......ourt in the cases of CIT v. Smt. Br Bala and CIT v. Smt. Nirmala Devi 1989 180 ITR 427. In view of the decision of this court in the said cases, we allow these applications and direct the Income-tax Appellate Tribunal to draw up 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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