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2000 (3) TMI 41 - HC - Income TaxExtract: .......re, in our view, there is no infirmity in the view taken by the Tribunal confirming the order of the Income-tax Officer and the Commissioner of Income-tax (Appeals). In the result, we answer all the three questions in the affirmative, that is, in favour of the Revenue and against the assessee. The reference application is, accordingly, disposed of.
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