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1991 (3) TMI 115 - HC - Income TaxExtract: .......ed not follow the same. With respect, we have come to the conclusion that the judgment of our High Court in Cooper Engineering Ltd. v. CIT 1988 169 ITR 66 continues to hold the field. In view of the above discussion, we answer the second question in the negative and in favour of the Revenue. There shall be no order as to the costs of the reference.
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