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1977 (11) TMI 56 - HC - Income TaxExtract: .......those conditions will have to be fulfilled within the period prescribed by the proviso. In this view of the matter, it is difficult to sustain the view taken by the Tribunal. The question referred will, therefore, be answered in the negative and in favour of the revenue. However, in the circumstances of the case, there will be no order as to costs.
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