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2000 (9) TMI 57 - DELHI HIGH COURTExtract: .......n relating to the applicability of section 52(2) was decided by the apex court in K. P. Varghese v. ITO 1981 131 ITR 597. When the factual position of this case is considered in the background of such decision, the inevitable answer is in the affirmative, in favour of the assessee and against the Revenue. The reference is, accordingly, disposed of.
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