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1987 (7) TMI 80 - HC - Income TaxExtract: .......e judgment of the Madhya Pradesh High Court as, in our opinion, the proceedings initiated on August 30, 1977, were not based on any judgment of this court which was binding in the State of Andhra Pradesh. We accordingly answer the two questions referred in the affirmative, that is to say, in favour of the assessee and against the Revenue. No costs.
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