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1991 (3) TMI 125 - HC - Income TaxExtract: .......d to be in existence fictionally on the relevant date of passing the order. In view of the foregoing discussion, we endorse the view taken by the Income-tax Appellate Tribunal and answer the question referred to us in the affirmative, that is to say, in favour of the assessee and against the Revenue. The reference is answered accordingly. No costs.
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