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1986 (9) TMI 77 - HC - Income TaxExtract: .......on was dismissed by the Tribunal on findings which are essentially findings of fact based on appraisal of evidence. In view of those findings, it is not possible to take the view that any question of law arises out of the appellate order of the Tribunal. All these four applications are accordingly dismissed, but there shall be no order as to costs.
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