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1990 (11) TMI 106 - ALLAHABAD HIGH COURTExtract: .......n by Sri Katju. We must say that the argument advanced by the Revenue cannot be said to be a reasonable understanding of the Explanation. It may be a case of overkill. For the above reasons, the two questions referred to us are answered in the affirmative, i.e., in favour of the assessee and against the Revenue. There shall be no order as to costs.
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