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1993 (10) TMI 56 - RAJASTHAN HIGH COURTExtract: ....... the opinion that all the conditions are duly fulfilled and the provisions of section 104 are not attracted. The Income-tax Appellate Tribunal was justified in coming to the conclusion that the provisions of section 104 are not attracted. The reference is accordingly answered in favour of the assessee and against the Revenue. No orders as to costs.
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