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1992 (7) TMI 21 - HC - Income TaxExtract: .......vant. There was no error in deriving the conclusion as drawn by the Tribunal in the present case. For the reasons aforesaid, question No. 1 is answered in the affirmative and against the assessee and, accordingly, question No. 2 is also answered in the affirmative and against the assessee. There will be no order as to costs. K. M. YUSUF J.-I agree.
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