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2001 (7) TMI 45 - BOMBAY HIGH COURT
Extract:
.......s, the judgment of the Supreme Court in Canara Workshops (P.) Ltd. s case 1986 161 ITR 320 has no application to the facts of the present case. For the aforestated reasons, the above question is answered in the affirmative, i.e., in favour of the Department and against the assessee. Hence, both the above appeals are dismissed. No order as to costs.