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1995 (12) TMI 55 - HC - Income Tax
Extract:
.......have been added in their hands only and not in the hands of the assessee-firm. On these facts, we answer the above question in the negative, that is, in favour of the assessee and against the Revenue. The record of this case be sent down to the Income-tax Appellate Tribunal within fifteen days to enable it to pass an order conformably to our order.