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1986 (10) TMI 5 - MADHYA PRADESH HIGH COURTExtract: ....... the Tribunal should be called upon to make a reference as proposed by the applicant, as the Tribunal has given valid reasons for rejecting that prayer. In these circumstances, the application is dismissed and we decline to call upon the Income-tax Appellate Tribunal to make a reference on the proposed question of law as submitted by the applicant.
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