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1983 (11) TMI 44 - HC - Income TaxExtract: .......sion Bench of this court has ruled against the assessee in Narottamdas K. Nawab s case 1976 102 ITR 455 Chand s case 1971 82 ITR 624, this matter involves a substantial question of law and, therefore, we grant the certificate that this is a fit case for appeal to the Supreme Court. Oral application is, therefore, allowed with no orders as to costs.
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