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1998 (3) TMI 111 - HC - Income TaxExtract: .......ss income of an assessee under the Income-tax Act. So is the view taken by our own High Court in Orissa Cement Ltd. v. CIT 1993 200 ITR 636 and Nath Bros. Exim International Ltd. v. CIT 1997 227 ITR 635 (Delhi). For the foregoing reasons, both the questions are answered in the negative (sic), i.e., in favour of the Revenue and against the assessee.
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