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1980 (2) TMI 21 - CALCUTTA HIGH COURTExtract: .......wal Das 1976 103 ITR 437 (SC) and ITO v. Madnani Engineering Works Ltd. 1979 118 ITR I (SC), on behalf of the assessee. The aforesaid cases were, however, decided on different facts and in our opinion they have no application to the facts and the circumstances of the instant case before us. There will be no order as to costs. R. N. PYNE J.-I agree.
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