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2001 (8) TMI 68 - HC - Income TaxExtract: .......nderstood the effect of the amendment and what was the law before the Amending Act, 1984. The above being the law laid down by the apex court, the Tribunal s view cannot maintained. The questions referred, therefore, have to be answered in the negative, in favour of the assessee and against the Revenue. The references stand disposed of accordingly.
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