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2000 (9) TMI 15 - HC - Income TaxExtract: .......ised for the purpose of acquisition of a capital asset and the subsidy was earmarked for the purpose. That being the position the Tribunal s view is well founded. The question referred in relation to the aforesaid issue is answered in the affirmative, in favour of the assessee and against the Revenue. All the references are disposed of accordingly.
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