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1999 (11) TMI 55 - HC - Income TaxExtract: ....... is not relevant on the language of the provision as it then stood. The language in the Explanation to s. 271(1) is materially different. The Tribunal was not right in deriving support for its view from that judgment. In the result, the questions are answered in the negative and in favour of the Revenue. Reference cases are disposed of accordingly.
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