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1992 (10) TMI 77 - DELHI HIGH COURTExtract: .......determine the value. To this extent, the decision of a Division Bench of this court in J. Dalmia s case 1982 138 ITR 653 is at variance with the decision in Murlidhar Dalmia s case 1981 129 ITR 67 (Delhi). For the aforesaid reasons, the question of law is answered in the affirmative and in favour of the assessee. There will be no order as to costs.
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