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1995 (1) TMI 45 - HC - Income TaxExtract: ....... the finding of the Commissioner of Income-tax (Appeals) that the provisions of section 52(2) of the Income-tax Act, 1961, could not be invoked in this case and in deleting the addition made on this account. There is no necessity to answer the second question. Accordingly, the reference is answered in favour of the assessee and against the Revenue.
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