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1990 (6) TMI 43 - HC - Income TaxExtract: .......t by Shri Jetley, several other High Courts have upheld the validity of the provisions of section 34(1)(c). Accordingly, we hold that the Tribunal was not justified in ignoring the provisions of section 34 (1) (c). In the above view of the matter, the question of law is answered in the affirmative and in favour of the Revenue. No order as to costs.
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