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1996 (7) TMI 105 - ALLAHABAD HIGH COURTExtract: .......ction 185 of the Act, the same is also appealable. This is what has been held by the apex court in CIT v. Ashoka Engineering Co. 1992 194 ITR 645. Thus, the matter in issue having been covered by the apex court decision referred to above, the questions are answered in the affirmative in favour of the assessee. The reference is answered accordingly.
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