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1989 (9) TMI 389 - HC - Income TaxExtract: .......re was no agreement between the bank and the assessee for renewal of the fixed deposits. 8. Under the circumstances we are of the view that the Tribunal has taken a correct view of the law. The question, is therefore, answered in the affirmative and in favour of the Revenue. There will be no order as to costs. Bhagabati Prasad Banerjee, J. I agree.
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