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2013 (2) TMI 933 - HC - Income TaxExtract: .......pect of individual members who received amount from the developers and offered to tax was also placed before the Tribunal. 3 As the decision is based on a finding of fact which is not challenged by the Revenue as being perverse, we see no reason to entertain the proposed question of law. 4 Accordingly, appeal is dismissed with no order as to costs.
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