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1976 (11) TMI 57 - HC - Income TaxExtract: ....... as on this aspect of the matter as we have already decided (sic). The Tribunal has rightly appreciated the ratio of the case reported in Commissioner of Income-tax v. Bombay Samachar P. Ltd. 1969 74 ITR 723 (Bom). Having regard to the above discussion, we feel that the rule deserves to be discharged. Accordingly, the same is discharged with costs.
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