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1979 (8) TMI 62 - PUNJAB AND HARYANA HIGH COURTExtract: .......8 113 ITR 196 (Orissa) and CIT v. Pearey Lai Radhey Raman 1979 117 ITR 319 (All) wherein a contrary view has been taken. With great respect to the learned judges, we are not inclined to accept their view. For the aforesaid reasons, we answer the question in the negative, i.e., in favour of the revenue. No order as to costs. J. V. GUPTA J.--I agree.
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