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1998 DIGILAW 892 (MAD)

Commissioner of Income Tax v. Amalgamations Limited (No. 2)

1998-07-06

C.SHIVAPPA, K.M.NATARAJAN

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Judgment :- C. SHIVAPPA J. Heard both learned counsel. We find that the case involves no substantial question of law of general importance which needs to be decided by the Supreme Court. Hence, the prayer for the issue of a certificate is rejected. Consequently, the petition is dismissed. The connected miscellaneous petition is also dismissed.