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1991 (8) TMI 12 - GUJARAT HIGH COURTExtract: .......t year 1972-73 and the reference in respect of assessment year 1973-74 which arises from Reference Application No. 72 of 1979 be numbered as Income-Tax Reference No. 162A of For the reasons indicated herein before, we answer the question referred to us in the affirmative and against the assessee, Both these references stand disposed of accordingly.
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