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1975 (7) TMI 57 - HC - Income TaxExtract: .......the clear observations of the Supreme Court, as quoted hereinabove, the proposed question of law is concluded by finding of facts. We, therefore, find that no question of law as proposed arises out of the order of the Tribunal. In the result, the petition is dismissed. There will be no order as to costs. B. N. SARMA J.--I agree. Petition dismissed.
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