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1994 (9) TMI 25 - HC - Income TaxExtract: ....... are, could not lead to the said conclusion. Under the circumstances, Explanation 3 to section 43(1) was clearly not attracted. There is, therefore, no illegality in the finding of the Tribunal. In view of the discussion aforesaid, the questions are answered in the affirmative and against the Department. No costs. Counsel s fee Rs. 1,000 (one set).
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