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2002 (5) TMI 35 - HC - Income Tax
Extract:
.......ete section 52 of the Income-tax Act, 1961, from the statute book with effect from April 1, 1988. In our considered opinion, no interference is called for. The appeal filed by the Commissioner of Income-tax is devoid of any merit and is accordingly dismissed. In the facts and circumstances of the case, we direct the parties to bear their own costs.