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1986 (12) TMI 8 - HC - Income TaxExtract: .......he circumstances, we reframe the question to bring out the real controversy as under Whether, on the facts and circumstances, the provisions of section 52(2) of the Income-tax Act are applicable ? The question as reframed above is answered in the negative, i.e., in favour of the assessee and against the Revenue. There shall be no order as to costs.
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