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1985 (7) TMI 46 - GUJARAT HIGH COURTExtract: .......evolent circular issued by the Central Board of Direct Taxes. The alternative contention urged before us, therefore, is not capable of being examined here. The result, therefore, is that we answer both the questions in the affirmative, that is, in favour of the Revenue and against the assessee. There would be no order as to costs in this reference.
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