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1988 (11) TMI 62 - HC - Income TaxExtract: .......9(1) was on one of the grounds mentioned in the Karnataka High Court s decision (National Products v. CIT 1977 108 ITR 935) or falls within the purview of the Supreme Court decision cited by Shri Rajagopal. In the result, the question has to be and is answered in the negative and against the assessee. The assessee will pay the costs of the Revenue.
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