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1999 (9) TMI 59 - HC - Income TaxExtract: .......clearly misconceived as that was a decision rendered under IT Act, 1922, whereafter position has substantially changed. Tribunal did not notice the provisions of s. 80 as it stood at the relevant time. Our answer to the reframed question is in the negative in favour of the Revenue, and against the assessee. The IT Reference is disposed of as above.
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