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1953 (5) TMI 28 - HC - Income TaxExtract: .......d the necessary facts are not before us. The reasons I have otherwise given are, in my opinion, sufficient for the disposal of this reference. For the reasons which I have given, the answer to the questions referred must, in my view, be the following - Question (1) No. Question (2) No. Question (3) No. Certified for two Counsel. Lahiri, J.-I agree.
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