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1993 (2) TMI 32 - HC - Income TaxExtract: .......enefit under section 54 of the Act as such benefit could be given only to an individual-assessee. In view of the aforesaid discussion, we answer question No. 1 in the affirmative, i.e., in favour of the assessee and against the Revenue and question No. 2 in the negative, i.e., in favour of the Revenue and against the assessee. No order as to costs.
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