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2000 (8) TMI 65 - HC - Income TaxExtract: ....... of this court in Rattan Lal v. ITO 1975 98 ITR 681. In view of the fact that the apex court has overruled the said judgment of this court in Jamnaprasad Kanhaiyalal v. CIT 1981 130 ITR 244, the answer to the question has to be in the negative, in favour of the Revenue and against the assessee. Ordered accordingly. The reference stands disposed of.
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