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1991 (4) TMI 13 - HC - Income TaxExtract: .......n No. 1 is based on a factual misapprehension. In its order, the Tribunal has nowhere said that the assessee has discharged the onus lying upon it by virtue of the said Explanation. We, therefore, decline to answer question No. 1. Question No. 2 is answered in the negative with a direction to rehear the appeal. The reference is ordered accordingly.
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