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1997 (1) TMI 73 - SCH - Income TaxExtract: .......here should be a change in the shareholding of the company. Shri Ranbir Chandra has not been able to show that a finding has been recorded by any authority regarding the change of shareholding of the company for the applicability of section 79. We, therefore, do not find any merit in the appeal and it is accordingly dismissed. No order as to costs.
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