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1992 (10) TMI 23 - HC - Income TaxExtract: .......ple applicable is governed by the ratio of the decision in Shankar Construction Co. v. CIT 1991 189 ITR 463 (Kar). In fact, in another case, this court has already considered the applicability of the principle to the case of extraction of granite. Following the aforesaid decision, the question is answered in the affirmative and against the Revenue.
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