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1997 (7) TMI 101 - ANDHRA PRADESH HIGH COURTExtract: .......was for the purpose of Chapter III-B of that Act. Obviously, that definition has no application for the purposes of the Income-tax Act. On this aspect, the Tribunal has rightly held so. For the above reasons, we answer the question in the affirmative, that is, in favour of the Revenue and against the assessee. The reference is answered accordingly.
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