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2000 (11) TMI 132 - SUPREME COURTExtract: .......ge of the rule, this is the correct position and, accordingly, we affirm the view taken by the Delhi High Court in the case of Commr. of Surtax v. Modi Industries Ltd. (No. 2) 1993 200 ITR 325. The third question is, therefore, answered in the negative and in favour of the Revenue. The civil appeals are allowed to that extent. No order as to costs.
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