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1999 (7) TMI 7 - GUJARAT HIGH COURTExtract: ....... as contemplated under section 35B is concerned, we are of the view that in view of the language which is explicitly clear the Tribunal has erred in law in granting the benefit. In view of what we have stated hereinabove the question has to be answered in the negative, in favour of the Revenue and against the assessee. Rule made absolute with cost.
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