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1999 (4) TMI 16 - HC - Income TaxExtract: .......the judgment in Tax Case No. 676 of 1989 (CIT v. India Pistons Ltd. 2000 242 ITR 672 (Mad)), and for the reasons stated therein, we answer the question referred to us at the instance of the Revenue, in favour of the Revenue and against the assessee. Having regard to the equal success of the parties, the parties are directed to bear their own costs.
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