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1992 (8) TMI 51 - HC - Income TaxExtract: .......uestion reproducing the reasoning of the Tribunal, which is of no consequence, inasmuch as the Tribunal itself further recorded a finding of fact that the change in the shareholding was per se bona fide and that the case of the assessee-company is fully covered by the exception as stated in clause (b) of section 79 of the Act. No order as to costs.
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