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1981 (1) TMI 53 - HC - Income TaxExtract: .......Advocate-General for certificates under art. 133(1) of the Constitution for leave to appeal to the Supreme Court. In our opinion, there is no substantial question of law of general importance which is needed to be decided by the Supreme Court in this case, since the provisions of s. 144B are very clear. The oral application is, therefore, rejected.
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