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1999 (10) TMI 50 - HC - Income TaxExtract: .......Act applies to the facts of a case is the question of law (see Har Narain Textiles (P.) Ltd. v. CIT 1985 47 CTR 326 (All)). The above being the position, the Tribunal was justified in its conclusion about the non-applicability of section 154. We answer the question, as reframed, in the affirmative, in favour of the assessee and against the Revenue.
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