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    <title>1997 (3) TMI 37 - MADRAS High Court</title>
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    <description>The High Court directed the ITAT to refer the first common question of law regarding gifts made by producers to the children of the assessee for both assessment years and the question concerning the lease consideration for the assessment year 1986-87. The issue regarding the sum of Rs. 1 lakh towards exploitation rights remaining unpaid for the assessment year 1985-86 was rejected, with no costs ordered.</description>
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