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1991 (11) TMI 25 - HC - Income TaxExtract: .......en expressed by the Allahabad High Court in CIT v. S. B. Foundry 1990 185 ITR 555. Since the Tribunal has not dealt with this aspect, we do not express any opinion about the correctness of the view. Our answer to the question is, therefore, in the negative being in favour of the assessee and against the Revenue. No costs. S. K. MOHANTY J. -I agree.
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