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1996 (2) TMI 92 - HC - Income TaxExtract: .......ks and can be withdrawn for use only at the instance of the Molasses Controller. Therefore, the assessee has no control over the fund represented by the reserve fund and in this view of the matter, we are of the opinion that the view taken by the Tribunal is correct. Hence, we answer this reference in favour of the assessee and against the Revenue.
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