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1996 (3) TMI 23 - HC - Income TaxExtract: .......s. In the light of the factual position, as well as the provisions of the Income-tax Act and Rules referred to above, I am unable to accept any of the contentions of learned counsel for the appellants. Consequently, the judgment and decree of the courts below are confirmed accordingly, the second appeal fails and is dismissed. No order as to costs.
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