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2001 (8) TMI 1405 - HC - Income TaxExtract: .......ction 68 of the Income-tax Act, 1961?" 2. Factual aspects need not be noted in detail in view of the fact that question involved has been adjudicated by a Full Bench of this Court in CIT v. Sophia Finance Ltd. 1994 205 ITR 981. In view of that decision, inevitable answer is in the affirmative, in favour of the revenue and against the assessee.
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