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2001 (3) TMI 25 - DELHI HIGH COURTExtract: .......rs the effect of this insertion and decides the claim of the assessee. The matter is accordingly remanded back to the Tribunal for fresh adjudication. While deciding the matter afresh, the principles laid down by the apex court in Challapalli Sugars Ltd. v. CIT 1975 98 ITR 167 shall be kept in view by the Tribunal. The reference stands disposed of.
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