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1990 (3) TMI 41 - HC - Income TaxExtract: .......he case and refer the following question of law to this court Whether, on the facts and in the circumstances of the case, the Tribunal was right in coming to the conclusion that the provisions of section 64(1)(ii) read with the proviso thereto were not applicable to the instant case ? The petition is disposed of. There will be no order as to costs.
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