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1992 (4) TMI 9 - HC - Income TaxExtract: .......t Ltd. 1977 108 ITR 380 (Cal) affirmed by the Supreme Court in its decision in CIT v. Hindustan Housing and Land Development Trust Ltd. 1986 161 ITR 524 (SC). In the premises, we answer the question relating to the assessment year 1982-83 in the affirmative and against the Revenue. There will be no order as to costs. SHYAMAL KUMAR SEN J.-- I agree.
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