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1991 (3) TMI 106 - HC - Income TaxExtract: .......act that a part of the premises used by the old undertaking was used for the new industrial undertaking or that some members of the staff were common does not, in our opinion, make any material difference in the situation. In the above view of the matter, we answer the question in the affirmative and in favour of the assessee. No order as to costs.
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