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1997 (8) TMI 38 - HC - Income TaxExtract: .......of the opinion that the view taken by the Tribunal appears to be justified and all the aforesaid questions are answered in favour of the Revenue and against the assessee and there is no reason for us to take a different view from the view taken by the Tribunal. We answer all the aforesaid questions in favour of the Revenue and against the assessee.
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