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1984 (12) TMI 16 - KARNATAKA HIGH COURTExtract: .......e. The decision of the Supreme Court in CIT v. Ashokbhai Chimanbhai 1965 56 ITR 42, on which Mr. Bhat, learned counsel for the assessee, placed reliance is clearly distinguishable on facts and, therefore, that decision is not applicable to the present case. In the result, we answer the question in the affirmative and against the assessee. No costs.
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