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1994 (1) TMI 26 - HC - Income TaxExtract: .......lar though the circular also reinforces the stand taken by the Revenue, in the light of the decision of the Supreme Court in CIT v. Clive Insurance Co. Ltd. 1978 113 ITR 636 referred to above. For the foregoing reasons, the question referred to us is answered in the affirmative and against the assessee. There will be, however, no order as to costs.
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