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1996 (1) TMI 35 - HC - Income TaxExtract: ....... CIT v. Mihir Textiles 1994 206 ITR 112 could be followed by us. We would rather prefer to adopt the view expressed in Sivakami Mills case 1979 120 ITR 211 (Mad) and Akkamba Textiles case 1979 117 ITR 294 (AP). Thus, we answer the second question referred for our opinion in the affirmative and against the Revenue. Reference is answered accordingly.
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