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1986 (8) TMI 46 - ALLAHABAD HIGH COURTExtract: .......he opinion that the aforesaid question is a question of law arising out of the appellate order of the Tribunal. We accordingly direct the Income-tax Appellate Tribunal, Allahabad, to draw up a statement of the case and refer the aforesaid question to this court for its opinion. The applicant will be entitled to one set of costs assessed at Rs. 125.
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