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1998 (2) TMI 109 - ALLAHABAD HIGH COURTExtract: .......rt in CIT v. P. S. Kalani 1986 159 ITR 681 and in CIT v. S. C. Deora 1987 167 ITR 682. The same view has been expressed by the other High Courts also, but it is not necessary to multiply the citations. In view of the above discussion, the question referred to this court is answered in the negative, in favour of the Revenue and against the assessee.
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