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1996 (2) TMI 13

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..... is is an appeal by special leave against the order of the High Court at Bombay, rejecting an income-tax application filed by the Revenue. The Revenue, by the income-tax application, asked the High Court to direct the Income-tax Appellate Tribunal to refer to it, under section 256(2) of the Income-tax Act, 1961, the following question : "Whether, on the facts and in the circumstances of the case .....

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