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1980 (9) TMI 153 - ITAT MADRAS-BExtract: .......t matter of an appeal before the Supreme Court. The computation of income for income-tax purposes cannot go on ranging with the view that may be taken by the various judicial authorities is the hierarchy of ST Appl. jurisdiction. We are of the view that there is no referable question of law. 3. In the result, the Reference Application is dismissed.
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