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1992 (7) TMI 45 - HC - Income TaxExtract: .......r view. In view of the analysis made by us above, we find that the Tribunal was justified in its conclusion that section 3(1)(f) applied to the facts Of the case. Our answer to the question referred is in the negative, in favour of the Revenue and against the assessee. The reference is, accordingly, disposed of. No costs. D. M. PATNAIK J. -I agree.
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