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1981 (12) TMI 13 - HC - Income TaxExtract: ....... uprooting a factory and re-establishing it in a new place must be held to subserve an enduring advantage in the capital field, in the sense spoken of by Bhagwati J. Having regard to the consideration aforesaid, we answer the question referred to us in the present case in the affirmative and against the assessee. There will be no order as to costs.
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