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1987 (4) TMI 48 - BOMBAY HIGH COURTExtract: .......in the assessee s own case CIT v. Alcock Ashdown and Co. Ltd. 1979 119 ITR 164 and the question is to be answered in the affirmative and in favour of the assessee. The second question is, therefore, answered accordingly. In the result, both the questions of law are answered in the affirmative and in favour of the assessee with no order as to costs.
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