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1997 (8) TMI 111 - ITAT JABALPURExtract: .......fore, following the decision of the Hon rsquo ble Madhya Pradesh High Court in the case of National Newsprint and Paper Mills Ltd. vs. CIT (1997) 141 CTR (MP) 485 (1997) 223 ITR 688 (MP), this Tribunal decided the issue. Therefore, there is no question of law arises as prayed by the Revenue. 6. In the result, the reference application is dismissed.
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