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1996 (2) TMI 84 - HC - Income TaxExtract: .......ailed, the amount could have been added in their hands only and not in the hands of the assessee-firm. Following the said decision, we answer the above question in the negative, i.e., in favour of the assessee and against the Revenue. A copy of this order be sent down to the Appellate Tribunal to enable it to pass an order conformably to our order.
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