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1997 (5) TMI 107 - ITAT PATNAExtract: .......a that the godowns in question were being used by the assessee for its business entitling them to jump out of the mischief of section 40(3)(vi) of the Finance Act. 12. The file will go back to the regular Bench and the matter shall be disposed of by it in accordance with the majority opinion as mandated by sub-section (4) of section 255 of the Act.
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