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1997 (9) TMI 76 - HC - Income TaxExtract: .......es are to be upheld even under the main provisions of section 271(1)(c) without calling in aid the provisions of the Explanation to section 271(1)(c), it is not necessary to adopt the course. In view of the above discussion, both the questions referred to this court are answered in the affirmative, in favour of the Revenue and against the assessee.
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