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1991 (9) TMI 328 - ORISSA HIGH COURTExtract: .......so as to attract liability under section 19(1) of the Act, and the Tribunal was not justified in holding that the assessee was liable to pay tax from the date of commencement of its business. The references are accordingly answered in favour of the assessee and against the Revenue. No costs. S.K. MOHANTY, J.-I agree. Reference answered accordingly.
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