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2001 (12) TMI 63 - HC - Income TaxExtract: .......ision. It is now well known that a decision is an authority for what it decides and not what can be logically deduced therefrom. For the reasons aforementioned, we are of the opinion that the answers to the questions must be rendered in the negative, i.e., in favour of the Revenue and against the assessee. This reference is disposed of accordingly.
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