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1993 (2) TMI 90 - HC - Income TaxExtract: .......t has come to. We may add that the Tribunal was bound to apply the tests laid down by the Bombay High Court in the case of CWT v. Poddar Mills (W.T.R. No. 5 of 1964 4-2-1972 ) as this decision was binding on the Tribunal. In the premises, the question referred to us is answered in the affirmative and in favour of the assessee. No order as to costs.
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