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1986 (6) TMI 22 - MADHYA PRADESH HIGH COURTExtract: ....... 82 ITR 363, the question now is merely of an academic character and no useful purpose would be served by requiring the reference to be made for deciding the point concluded in this manner. Consequently, the application made by the Commissioner of Income-tax under section 256(2) of the Act is dismissed. There shall be no order as to costs. APPENDI.
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