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1977 (8) TMI 31 - BOMBAY HIGH COURTExtract: .......tion 79(b). As in this case the Tribunal has not considered the question whether such change in the voting power has taken place with a view to avoid or reduce any liability to tax, that question shall have to be decided by the Tribunal before the question of claim for set-off can be finally decided. The revenue shall pay the costs of the assessee.
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