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1997 (7) TMI 619 - BOMBAY HIGH COURTExtract: .......under 41E in respect of by-products of the assessee will have to be ascertained on the basis of the amended rule 41E. 21.. In the result, petition is partly allowed. The matter is remitted back to the assessing authority for granting appropriate reliefs to the assessee in the light of the observations made in this judgment. Petition partly allowed.
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