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1975 (5) TMI 2 - HC - Income TaxExtract: .......IT 1953 23 ITR 353 (Orissa). The above authorities cited do not materially advance the case of the assessee. The propositions laid down in the above cases do not apply in the facts of the case before us. In the circumstances, we answer the question in the affirmative and in favour of the revenue. There will be no order as to costs. DEB J.--I agree.
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