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1996 (1) TMI 75 - HC - Income Tax
Extract:
.......atived the contention of the Revenue not to take the affidavit into consideration. Therefore, this case is of no avail to the assessee. Likewise, the other two cases cited by learned counsel are of no avail to the assessee in the peculiar circumstances of the case. Hence, this reference is answered against the assessee and in favour of the Revenue.