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1993 (2) TMI 42 - BOMBAY HIGH COURTExtract: .......1961. As the benefit of the circular is not available to the assessee, in our view the Tribunal has rightly come to the conclusion that it has come to, though we hold so on slightly different grounds. Therefore, the question referred to us at the instance of the assessee is answered in the affirmative and against the assessee. No order as to costs.
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