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2008 (7) TMI 1029 - HC - Income TaxExtract: .......in the case of Hind Wire Industries Ltd. (supra) was rendered in different fact situation. 30.Thus, we are entirely in agreement with the view expressed by the Tribunal. 31.In the result, we answer the question No.1 in affirmative and question No.2 in negative. In short we answer both the questions in favour of the Assessee and against the Revenue.
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