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1975 (9) TMI 15 - HC - Income TaxExtract: .......cussion it emerges that the Tribunal cannot be directed to state a case and frame a question in respect of the subsequent amendment of the law. It is not disputed before us that the decision of the Tribunal is fully correct in the light of the law as it then existed. So, this income-tax case must fail and is accordingly dismissed but without costs.
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