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1994 (2) TMI 39 - DELHI HIGH COURTExtract: .......by the Tribunal that the ratio of the decision of the Special Bench of the Tribunal in J. Hemchand s case I. T.A. Nos. 3255 and 3330 of 1976-77 is applicable to the facts of the present case. The result, therefore, is that we answer the question referred to us in the affirmative, that is, in favour of the assessee and against the Revenue. No costs.
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