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1981 (4) TMI 26 - CALCUTTA HIGH COURT
Extract:
.......Ciba of India Ltd. 1968 69 ITR 692. There also the context in which the observations were made by the Supreme Court were entirely different. For the reasons aforesaid, we are of the opinion that the question must be answered in the negative and in favour of the Revenue. The parties will pay and bear their own costs. SUDHINDRA MOHAN GUHA J.-I agree.