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2001 (8) TMI 50 - DELHI HIGH COURTExtract: ....... under section 9 of the said Act is legally correct? We had the occasion to deal with a similar case in Surtax Reference No. 2 of 1982 (see CIT v. International Airport Authority of India 2002 254 ITR 159 (Delhi). Following the view expressed in that case, we answer the question in the affirmative, in favour of the assessee and against the Revenue.
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