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1988 (1) TMI 20 - HC - Income TaxExtract: .......ngs in certain cases which are not attracted to the facts of the instant case. For the reasons as aforesaid, in view of the said section 80AA of the Income-tax Act, 1961, the question has to be answered in the negative and in favour of the Revenue. The reference is disposed of accordingly without any order as to costs. SHYAMAL KUMAR SEN J.-I agree.
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