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1991 (12) TMI 12 - HC - Income TaxExtract: .......eiteration of the principle laid down in the case of Indian Oil Corporation Ltd. v. S. Rajagopalan, ITO 1973 92 ITR 241 (Bom). For the reasons mentioned above, we answer the question referred for our opinion in the negative, i.e., against the assessee and in favour o the Revenue. The Revenue will be entitled to its costs which we assess at Rs. 250.
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