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2000 (10) TMI 44 - DELHI HIGH COURTExtract: .......he position, the Tribunal was not justified in holding that on a combined reading of sections 41(2) and 41(5), operation of section 80 of the Act was ruled out. In view of the clear language used in section 80, the view of the Tribunal is indefensible. Our answer to the question is in the negative, in favour of the Revenue and against the assessee.
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