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1999 (4) TMI 23 - HC - Income TaxExtract: .......he assessee to raise the claim before the Tribunal and to be dealt with by the Tribunal in accordance with law if such claim is raised before it. As a result, we answer the above question in the affirmative, that is to say, in favour of the Revenue and against the assessee. There shall be no order as to costs. Reference answered in the affirmative.
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