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1999 (9) TMI 57 - HC - Income TaxExtract: .......e in accordance with the provisions of the Act. The position has been succinctly stated by the apex court in Tuticorin Alkali Chemicals and Fertilisers Ltd. vs Commissioner of Income-tax 1997 227 ITR 172. The question is accordingly answered in the negative in favour of the Revenue and against the assessee. The reference is accordingly disposed of.
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