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1984 (7) TMI 3 - ANDHRA PRADESH HIGH COURTExtract: .......416 (Kar), supporting the above view. We are also informed that the Central Board of Direct Taxes has also since issued a circular bearing No. 378, dated March 3, 1984, affirming the above position as correct. In the above view, we answer the second question also in the affirmative, i.e., in favour of the assessee and against the Revenue. No costs.
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