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2000 (8) TMI 40 - HC - Income TaxExtract: .......On the factual position found by the Tribunal which is undisputed what clearly emerges is that stipulated conditions under section 32(1)(iv) were not fulfilled. The Tribunal s conclusions are sustainable in the circumstances of the case. Our answer to the question as referred is in the affirmative, in favour of the Revenue and against the assessee.
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