1995 (12) TMI 39

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..... tax Appellate Tribunal to refer the following question to this court for its opinion : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in allowing the relief for Rs. 67,37,712 by holding that the entire exercise of provisions of deemed dividend in the present circumstances of the case is misdirected ?" While rejecting the application .....

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