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1993 (10) TMI 30 - HC - Income TaxExtract: .......ber 24, 1972, it does not follow that the hotel business as such was set up by the assessee by this date. In the light of the above discussion, we answer the question referred to us in the negative, i.e., in favour of the Revenue and against the assessee. Having regard to the facts and circumstances of the case, there shall be no order as to costs.
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