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1996 (5) TMI 24 - HC - Income TaxExtract: .......egards the decision of this court in Indo-Gulf Fertilizers and Chemicals Corporation Ltd. 1992 195 ITR 485, this decision was delivered in 1992 and hence this court could obviously not be aware of the amendment which was made in 1993. Thus, there is no force in this petition. The petition is dismissed. Interim order dated April 2, 1992, is vacated.
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