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1987 (3) TMI 8 - HC - Income TaxExtract: .......s under requisition by the defence department and in their possession. For this reason, question No. 3 is to be answered in the negative, i.e., against the assessees and in favour of the Revenue. For the above reasons, we answer all the three questions referred against the assessees and in favour of the Revenue. There shall be no order as to costs.
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