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1981 (9) TMI 49 - HC - Income TaxExtract: .......ave been held by the assessee-company within the meaning of that expression occurring in Explanation II of Para. D of Part II of the First Schedule to the Finance Act, 1963 ? In the result, the question referred to us, is answered in the affirmative and in favour of the assessee. The Commissioner will pay the costs of the reference to the assessee.
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