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1996 (4) TMI 22 - HC - Income TaxExtract: .......R 532 (SC). In that case, the assessee s income was not found to be correct by the High Court and, therefore, the Supreme Court reversed that decision. But there is no reason in the present case to take a different view. Moreover, it is purely a question of fact. We accordingly answer this question in favour of the Revenue and against the assessee.
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