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1976 (2) TMI 25 - GUJARAT HIGH COURTExtract: .......preme Court under section 261 of the Income-tax Act, 1961. In our opinion, the question decided by us is on points involving substantial question of law, and, therefore, this is a fit case in which leave should be granted. Leave is accordingly granted and certificate is issued so far as the question of section 41(4) of the Act of 1961 is concerned.
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