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2004 (8) TMI 765 - HC - Income TaxExtract: .......r section 256(1) of the Act. The Tribunal has rightly declined to refer the question proposed by the revenue to High Court to examine such question which does not involve any issue of law. 5. We are respectfully agreeing with the reasoning assigned by the Tribunal, as a consequence, the application fails and is hereby dismissed in limine. No costs.
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