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1991 (6) TMI 53 - HC - Income TaxExtract: .......he appellants before us. However, we make it clear that the impugned circulars cannot be applied to the facts of the cases before us and the demurrage paid or payable under the two agreements referred to in these proceedings cannot be taxed in the manner pleaded by the Revenue. Writ appeals are, accordingly, dismissed without any order as to costs.
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