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1996 (4) TMI 47 - HC - Income TaxExtract: .......hojwani render no assistance to us in accepting his arguments, we need not discuss them. In the result, we answer all the questions, as reproduced above, in the affirmative, i.e., for the Revenue and against the assessee. Let our answer, along with the record of the Tribunal, if any, be communicated to the Tribunal for the needful according to law.
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