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1993 (9) TMI 24 - HC - Income TaxExtract: ........ One of the aforesaid decisions is also followed in the case of CIT v. Ramanlal Nagindas Shah 1992 195 ITR 9 (Guj). In view of the aforesaid legal position in this State, we answer the question in the affirmative i.e., in favour of the assessee and against the Revenue. In the result, the reference is answered accordingly with no order as to costs.
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