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1994 (9) TMI 53 - HC - Income TaxExtract: .......ee in the previous accounting year or a portion thereof. The idea is neatly summed up (if we can say so with respect to the learned judges) when the court said, There must exist unity of ownership and user in the business . The answer to the second question, therefore, is in the negative and in favour of the Revenue. Reference answered accordingly.
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