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1993 (10) TMI 82 - BOMBAY HIGH COURTExtract: .......provided in Sub-Paragraph II of Paragraph C of Part I of the First Schedule to the Finance Act, 1976, and the Finance (No. 2) Act of 1977. Accordingly, we answer the question referred to us in the negative, that is, in favour of the Revenue and against the assessee. Under the facts and circumstances of the case, there shall be no order as to costs.
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