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1984 (7) TMI 66 - HC - Income TaxExtract: .......w. A similar view has been taken by us in the case of A. P. State Financial Corporation, R.C. No. 230 of 1978 dated July 5, 1984 (since report in 1984 150 ITR 533 (AP)). For the above reasons, we answer the first question referred to us in the affirmative, i.e., in favour of the Revenue and against the assessee. There shall be no order as to costs.
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