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1987 (10) TMI 35 - HC - Income TaxExtract: .......came to the conclusion that the Income-tax Officer was not right in estimating the interest income notionally. These are purely findings of fact and no question of law arises therefrom. For the above reasons, we do not agree with the Revenue that question No. 2 is a question of law. The application is, therefore, rejected and the same is dismissed.
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