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1997 (9) TMI 629 - HC - Income TaxExtract: .......to introduce another fiction and construe a payment as equivalent to a constructive payment. In this view of the matter, we are not inclined to accept the arguments advanced on behalf of the Revenue and following the decision in G.R. Govindarajulu Naidu v. CIT 1973 90 ITR 13 (Mad), we answer the reference in the affirmative and against the Revenue.
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