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1998 (9) TMI 71 - HC - Income TaxExtract: ....... rule 115 of the Rules and the Income-tax Appellate Tribunal committed an error in accepting the assessee s submission and applying rule 115 of the Rules to the present case. In the result, we answer the question referred to us in the negative, i.e., against the assessee and in favour of the Revenue. Reference disposed of accordingly with no costs.
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