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1997 (6) TMI 364 - AT - Income TaxExtract: ....... was not under consideration. In view of this, we are of the opinion that the observations relied upon by the learned D.R. in this case as well as the decision in the case of Abhay Kumar & Co. v. Union of India 1987 164 ITR 148 (Raj.) are not applicable to the facts of the present case. 11. In the result, the appeal of the Revenue is dismissed.
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