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1984 (7) TMI 354 - HC - Income TaxExtract: ....... of the Bombay High Court in Ormerods ( India) ( P.) Ltd. 39 s case (supra) is applicable on all fours to the facts of this case. So the question is answered in the affirmative. 11. As all the 9 points are answered as above, now the matter will go back to the Tribunal so that the Tribunal may be able to dispose of the matter in accordance with law.
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