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1987 (1) TMI 16 - HC - Income TaxExtract: .......ind it needless to go into the facts in these circumstances. The Tribunal, having regard to its conclusion upon the ambiguities , found it unnecessary to go into the other ground raised on behalf of the Revenue in the appeal and the other grounds raised on behalf of the assessee in its cross-objections. The Tribunal shall now go into these grounds.
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