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1980 (1) TMI 57 - HC - Income TaxExtract: .......ondition imposed by s. 34(3)(a) read with s. 155(5) of the Act, and thus the assessee is not entitled to the benefit as has been rightly hold by the Tribunal. For the reasons recorded above, we answer the question referred to us in the affirmative, i.e., in favour of the revenue and against the assessee. However, there will be no order as to costs.
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