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1985 (7) TMI 8 - HC - Income TaxExtract: ....... to us that any particular question of law arises in the case which needs, to be considered by this court. We agree with the order of the Tribunal rejecting the application of the Revenue under section 256(1) of the Income-tax Act, 1961. The application, therefore, fails and we discharge the rule without any order as to costs. D. K. SEN J.-I agree.
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