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1987 (1) TMI 5 - MADRAS HIGH COURTExtract: .......me Court in the decision in CIT v. Andhra Prabha (P.) Ltd. 1986 158 ITR 416. Accordingly, the three questions are answered as follows Question No. 1 In the affirmative and in favour of the assessee. Question No. 2 In the affirmative and in favour of the assessee. Question No. 3 In the affirmative and in favour of the assessee. No order as to costs.
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