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1997 (1) TMI 61 - HC - Income TaxExtract: .......ns, we do not find any merit in the appeal. The appeal, accordingly, is dismissed. There will be no order as to costs. BARIN GHOSE J.--I agree. F. M. A. No. 38 of 1997 In view of the discussions made in the appeal (F. M. A. T. No. 2761 of 1994) decided today and the reasons given therein this appeal is dismissed. There will be no order as to costs.
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