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1986 (11) TMI 9 - HC - Income TaxExtract: .......nd section 80P of the Income-tax Act, no question of law arises as has been contended by learned Counsel for the Department for which a direction may be required to be given to the Tribunal for stating the case. In our opinion, even with regard to the donation amount, no question of law arises. These applications are, therefore dismissed summarily.
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