1995 (1) TMI 400

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..... isposed of by this common order as the question of law involved in all of them is identical. For the purpose of disposal of the aforesaid applications, the facts of D.B. IT Ref. Appl. No. 52/1993 shall be taken up. 2. In this application under s. 256(2) of the IT Act, 1956 the Revenue has prayed that the following question of law arises out of the order of the Tribunal dt. 27th Dec., 1991 in re .....

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