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1975 (8) TMI 27 - HC - Income TaxExtract: .......at question No. (2), in the light of the decision of the Supreme Court in Challapalli Sugars Ltd. v. Commissioner of Income-tax should be answered in the affirmative and in favour of the assessee and against the revenue. The questions will be answered accordingly. There will be no order as to costs as each side has lost partly and succeeded partly.
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