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1996 (5) TMI 48 - HC - Income TaxExtract: .......t allowance for dumpers which claim had not been put up by the assessee, before the Income-tax Officer but was for the first time taken by them before the Commissioner of Income-tax in proceedings under section 263 of the Income-tax Act. Consequently, the reference is answered in favour of the assessee and against the Revenue. No order as to costs.
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