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1979 (7) TMI 75 - HC - Income TaxExtract: .......efore, allow this application for making a reference and direct the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, to state the case and refer the above mentioned two questions of law arising out of its order dated November 30, 1976, to this court for its opinion. In the circumstances of the case, the parties are left to bear their own costs.
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