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1996 (9) TMI 87 - GUJARAT HIGH COURTExtract: .......tion 184(5) of the Income-tax Act. We are, therefore, of the opinion that the Tribunal as well as the authority below them were not justified in rejecting the claim of the assessee. We, therefore, answer questions Nos. 1, 2 and 3 in the negative and in favour of the assessee and against the Revenue. The parties are directed to bear their own costs.
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