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1998 (7) TMI 86 - GAUHATI HIGH COURTExtract: .......tea business, is not even remotely established. There is no evidence to connect them with the tea business. In view of the foregoing discussion, and following Sookerating Tea Co. (P.) Ltd. v. CIT 1978 111 ITR 457 (Gauhati), our answer to the question as referred, is in the negative, that is to say, in favour of the Revenue and against the assessee.
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