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1997 (1) TMI 55 - HC - Income TaxExtract: ....... 32 of the Act. Accordingly, we answer the question in the negative, i.e., in favour of the Revenue and against the assessee. A copy of this judgment under the signature of the Registrar and the seal of the High Court shall be transmitted to the Income-tax Appellate Tribunal. In the facts and circumstances of the case, we make no order as to costs.
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