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    <title>1991 (2) TMI 59 - ALLAHABAD High Court</title>
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    <description>Concurrent findings that cigarettes claimed to have been supplied free under a sales promotion scheme were in fact sold by the assessee were not disturbed. In the absence of any material to dislodge those factual findings, the issue did not give rise to a referable question of law under section 256(2) of the Income-tax Act, 1961. The request for reference was therefore rejected.</description>
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      <description>Concurrent findings that cigarettes claimed to have been supplied free under a sales promotion scheme were in fact sold by the assessee were not disturbed. In the absence of any material to dislodge those factual findings, the issue did not give rise to a referable question of law under section 256(2) of the Income-tax Act, 1961. The request for reference was therefore rejected.</description>
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