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1990 (8) TMI 49 - HC - Income TaxExtract: .......Tribunal are based on a detailed examination of facts. The Revenue s application under section 256(2) of the Income-tax Act for the assessment year 1977-78 in respect of question No. 2 has been rejected by our High Court. This question also does not deal with any referable point of law. Hence, the application is rejected and the rule is discharged.
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