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1996 (11) TMI 47 - HC - Income TaxExtract: .......e filed relying upon the decision of this court in O. P. Malhotra v. CIT 1981 129 ITR 379. That aspect in Malhotra s case 1981 129 ITR 379 (Delhi), has not been approved by the Supreme Court in Sinha s case 1996 220 ITR 67. For the aforesaid reasons we answer the question in the negative, in favour of the assessee and against the Revenue. No costs.
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