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1995 (11) TMI 24 - GUJARAT HIGH COURT
Extract:
.......in force on the commencement of the assessment year. If that distinction is to be borne, we are in respectful agreement with the view expressed by the Rajasthan High Court. As a result of the aforesaid discussion, we answer the question referred to us in the affirmative, i.e., in favour of the assessee and against the Revenue. No order as to costs.