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1977 (1) TMI 9 - HC - Income TaxExtract: .......ur considered opinion no question of law arises in the present case because whether the presumption raised by the Explanation to s. 271(1)(c) has been rebutted or not is essentially a question of fact and, therefore, we decline to direct the Tribunal to refer any question to us. The application is rejected. Parties are left to bear their own costs.
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