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1987 (8) TMI 8 - MADHYA PRADESH HIGH COURT
Extract:
.......the circumstances of the case, the Tribunal was not right in holding that section 153(2A) of the Act was not attracted in the instant case. For all these reasons, our answer to the question referred to this court is in the negative and in favour of the assessee. In the circumstances of the case, parties shall bear their own costs of this reference.