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1990 (12) TMI 168 - ITAT MADRAS-BExtract: .......s before us, it is a matter of record that Amalgamations Ltd., was at the relevant point of time having as many as 28 subsidiaries, of which only five were wholly owned. In the circumstances, therefore, the assessees cannot call to aid the aforesaid paragraphs. We, therefore, reject this claim. 46. In the result, all the appeals are allowed in part
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