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1981 (1) TMI 58 - CALCUTTA HIGH COURT
Extract:
.......w of the matter, we are of the opinion that the assessee-company does not fulfil cl. (iii) of sub-s. (2) of s. 84 of the I.T. Act, 1961, as it stood at the relevant time. In the aforesaid view of the matter, the question is answered in the affirmative and in favour of the revenue. There will be no order as to costs. SUDHINDRA MOHAN GUHA J.-I agree.