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1994 (11) TMI 94 - HC - Income TaxExtract: .......n and Co. Ltd. v. V. P. Damle, Third ITO 1986 157 ITR 812, a learned single judge of this court has taken the same view on the interpretation of section 201(1A) which we have taken herein. Accordingly, we answer the question referred in the affirmative, that is, in favour of the Revenue and against the assessee. There shall be no order as to costs.
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