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1991 (5) TMI 19 - HC - Income TaxExtract: .......here the application under section 256(1) had been refused by the Tribunal on the ground that no question of law arises. The view taken by us finds support from the earlier decision of this court. For what has been stated above, this application is rejected as not maintainable. The assessee shall be entitled to its costs which we assess at Rs. 125.
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