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1996 (9) TMI 117 - HC - Income TaxExtract: .......sessee could not have raised the plea of set off anywhere else except before the Tribunal in the appeal. The contention that the plea should not have been allowed to be raised at that stage is, therefore, untenable. In the circumstances, both the questions are answered in the affirmative, in favour of the assessee and against the Revenue. No costs.
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