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1990 (9) TMI 58 - HC - Income TaxExtract: .......47(b). This is the view taken by a Bench of the Bombay High Court in CIT v. H. D. Dennis 1982 135 ITR 1, following decision of the Supreme Court in Indian and Eastern Newspaper Society v. CIT 1979 119 ITR 996. For the above reasons, the question referred is answered in the negative, i.e., in favour of the assessee and against the Revenue. No costs.
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