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1995 (8) TMI 20 - HC - Income TaxExtract: ....... that the case is hit by the provisions of section 13(1)(bb) of the Income-tax Act, 1961 , is not appropriate. In both the cases, there is no necessity for the said latter clause and we retain only the former part of the question as set out in paragraph 1 above, and we answer the said question in the negative and in favour of the Revenue. No costs.
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