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2000 (8) TMI 39 - HC - Income TaxExtract: .......ve, in favour of the assessee and against the Revenue. It is to be noted that in the said case entitlement of the company under section 801 was decided. Additionally, we find that the applications under section 256(2) of the Act in respect of some of the years involving similar issue have not been accepted. The reference is disposed of accordingly.
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