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2001 (12) TMI 49 - HC - Income TaxExtract: .......nder sub-section (4) of section 21 of the Act. In that view of the matter, no exception can be taken to the opinion arrived at by the learned Tribunal on the question. In the result and for the foregoing reasons, we answer the question in favour of the Revenue and against the assessee. The R. C. is disposed of accordingly with no order as to costs.
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