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1997 (9) TMI 95 - HC - Income TaxExtract: .......ot involved here. It has been held in the aforesaid case that the provisions are compensatory in nature. Therefore, this judgment will not come in the way of the assessee. In view of the above, we are of the opinion that the view taken by the Tribunal appears to be justified. We answer the question against the Revenue and in favour of the assessee.
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