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1996 (1) TMI 53 - HC - Income TaxExtract: .......o accede to the request made by the assessee in this regard. Further, this view is also supported by the Full Bench decision of this court rendered in Valliammai (S.) (Smt.) v. CIT 1981 127 ITR 713, which we cannot ignore. In view of the abovesaid findings, we answer the question referred to us in the affirmative and against the assessee. No costs.
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