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1998 (8) TMI 36 - HC - Income TaxExtract: .......nding the closure of one or the other activity then the business cannot be regarded as a single business. That decision was rendered without taking note of the law laid down by the apex court in the case of B.R. Limited 1978 113 ITR 647. The questions referred to us are therefore answered in favour of the assessee and against the Revenue. No costs.
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