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1987 (3) TMI 9 - ANDHRA PRADESH HIGH COURTExtract: .......dula Nareshchandra 1986 160 ITR 342, reversed the judgment of the Gujarat High Court and has expressly approved the decision and the reasoning of the Madras High Court. Following the said decision of the Supreme Court, we answer the question referred to us in the negative, i.e., in favour of the Revenue and against the accountable person. No costs.
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