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1997 (11) TMI 85 - ANDHRA PRADESH HIGH COURTExtract: .......r and categorical. Sub-section (10B) of section 155 has been introduced to effectuate the relief granted by section 54E(3) as a part of fiscal policy. We have, therefore, no hesitation in answering the question affirmatively, that is to say, in favour of the assessee and against the Revenue. Accordingly, the reference case is disposed of. No costs.
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