1991 (3) TMI 2

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....law said to arise out of the Tribunal's appellate order for its opinion. The circumstance that, in doing so, the High Court relied on a decision which in turn followed an earlier one in CIT v. T. S. Hajee Moosa and Co. [1985] 153 ITR 422 (Mad) implied that question of law did arise, but the question, in view of the earlier decision, was held as not a referable question of law. It is always open to....