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1992 (12) TMI 37 - ORISSA HIGH COURTExtract: .......ours has been taken in CGT v. Budur Thippaiah 1976 103 ITR 189 (AP). In view of the analysis made, the conclusions of the first appellate authority and the Tribunal do not appear to be correct. Accordingly, we answer the question referred to us in the negative, in favour of the Revenue and against the assessee. No costs. D. M. PATNAIK J. - I agree.
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