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1979 (7) TMI 124 - ITAT INDOREExtract: .......down in the earlier Allahabad case is itself by way of obiter dicta. The later view is also supported by CIT vs. Dinesh Chandra Industries(4), Sant Lal Kashmiri Lal vs. CIT(5), and ITO, A-Ward, Sarangpur vs. M/s Janta Finance(6), a Tribunal decision given by the Chandigarh Bench. Consequently, we find no force in these appeals and dismiss the same.
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