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1984 (8) TMI 28 - HC - Income TaxExtract: .......the circular dated January 24, 1973, issued by the Central Board of Direct Taxes. The Tribunal, in our opinion, was not justified in ignoring the contention of the Department based on the said circular. In the result, we answer the question in the negative and in favour of the Revenue. In the circumstances of the case, we make no order as to costs.
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