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1990 (6) TMI 113 - ITAT INDOREExtract: ....... the Hon ble High Court has followed the Judgment of the Hon ble Supreme Court in the case of Gestetner Duplicators (P.) Ltd. v. CIT 1979 117 ITR 1. In this view of the matter, the assessee cannot be in a position to defend the assessment orders. The orders of the Commissioner of Income-tax are sustained. 6. In the result, the appeals are dismissed
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