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1994 (3) TMI 76 - HC - Income TaxExtract: .......will be covered by the ratio of the judgment of this court in Mafatlal Gagalbhai and Co. Pvt. Ltd. v. CIT 1992 193 ITR 188 and not by the ratio of the judgment in Kishinchand Chellaram v. CIT 1962 46 ITR 640 (SC). Accordingly, we answer the question referred to us in the affirmative and in favour of the assessee. There will be no order as to costs.
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