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1997 (7) TMI 98 - ALLAHABAD HIGH COURTExtract: ....... was not assessable. The decision in the case of Jahanganj Cold Storage 1989 178 ITR 490 (All), is squarely applicable to the case at hand. Following the said authority, we uphold the view taken by the Appellate Tribunal. The aforementioned question is, therefore, answered in the affirmative, i.e., in favour of the assessee and against the Revenue.
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