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....tled CIT v. Sakarlal Balabhai and Co. Ltd. [1996] 222 ITR 486 (SC), and connected matters wherein this court had set aside the orders passed by the High Court rejecting the applications of the Revenue filed under section 256(2) of the Income-tax Act, 1961, and directed the Appellate Tribunal, Ahmedabad, to refer the questions of law in the different cases as specified hereinabove for the decision ....

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