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2001 (3) TMI 51 - HC - Income TaxExtract: .......istribution of old drugs or whether it was given on distribution of new drugs. Hence, the judgment of the Supreme Court in Eskayef v. CIT 2000 245 ITR 116 squarely applies. Accordingly, the above question is answered in the negative, i.e., in favour of the Department and against the assessee. Appeal is accordingly allowed with no order as to costs.
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