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1988 (8) TMI 82 - HC - Income TaxExtract: ....... are also similar to the corresponding provision in the Indian Income-tax Act, 1922. With respect, we concur with the view of the Division Bench of the Allahabad High Court in the above decision. Consequently, the reference is answered in favour of the Revenue and against the assessee by holding that the Tribunal s view was not justified. No costs.
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