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1992 (10) TMI 250 - HC - Income TaxExtract: .......sustained this view of the Commissioner (Appeals). 4. The ITO had overlooked the second proviso. The finding that second proviso was attracted is based on facts. There is no legal error in the approach to the question. 5. Under the circumstances, both the questions are answered in the affirmative and in favour of the assessee. No order as to costs.
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