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1983 (12) TMI 32 - HC - Income TaxExtract: ....... of any of the articles in the Fifth Schedule in connection with the assessee s business. In this view of the matter, the decision of the Tribunal is consistent with the scope of s. 33(1)(B)(i)(b) of the I.T. Act. We, therefore, do not see any justification for directing a reference. The petition is dismissed and there will be no order as to costs.
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