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1994 (3) TMI 20 - HIMACHAL PRADESH HIGH COURTExtract: .......mount of subsidy received and section 43(1) of the Income-tax Act, 1961, would be inapplicable. The principle of that decision would govern this petition as well and there is no dispute regarding this. In view of this, the writ petition is allowed and the rule nisi is made absolute quashing annexures P-4 and P-7. There will be no order as to costs.
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