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1996 (8) TMI 75 - MADHYA PRADESH HIGH COURTExtract: .......f the Revenue and against the assessee, the Tribunal shall reconsider the matter in the light of the answer given by us and decide the matter in accordance with law. In the result, we answer the aforesaid question in favour of the Revenue and against the assessee. All other references are accordingly disposed of in the light of the above reference.
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