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1987 (5) TMI 43 - ITAT ALLAHABAD-AExtract: .......t from record. In our view, the aforesaid question is not referable as no interpretation of law or principle of law was involved. The Tribunal had dismissed the miscellaneous application on the basis of the findings of fact. Hence, we decline to draw up a statement of the case as applied for. 7. In the result, the Reference Application is rejected.
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