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1987 (3) TMI 64 - HC - Income TaxExtract: .......re of opinion that this is a question which requires to be referred. We direct the Tribunal to state and refer this question of law for the decision of this court, so far as the assessment year 1975-76 is concerned. The Tribunal may make a consolidated statement of case for all the three assessment years. The applications are disposed of. No costs.
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