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1992 (8) TMI 11 - CALCUTTA HIGH COURT
Extract:
.......More 1971 82 ITR 540 (SC) relied upon does not match the facts in the case. Unlike that case, the Revenue has not treated the same matter on the same set of facts differently in different years. In the premises, we answer all the questions in the affirmative, and in favour of the Revenue. There will be, no order as to costs. K. M. YUSUF J.-I agree.