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1989 (5) TMI 15 - CALCUTTA HIGH COURTExtract: .......(7) of the Act are satisfied. Admittedly, the assessee has not satisfied the conditions. In view of the judgment of the Supreme Court in the case of Shree Sajjan Mills Ltd. v. CIT 1985 156 ITR 585, the second question is answered in the negative and in favour of the Revenue. There will be no order as to costs. BHAGABATI PRASAD BANERJEE J. -I agree.
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