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1988 (5) TMI 8 - RAJASTHAN HIGH COURTExtract: .......by the decisions in Pratap Cotton Trading Co. v. CIT 1987 167 ITR 36 (Raj) and Mangilal Vijay Kota v. CIT 1987 167 ITR 37 (Raj). The Tribunal s view being the same has to be upheld. Consequently, the reference is answered in the affirmative against the Revenue and in favour of the assessee by holding that the Tribunal s view is justified. No costs.
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