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2000 (8) TMI 84 - SCH - Income TaxExtract: ............ dges in view of the apparent conflict between the judgments of Benches of two judges of this court in M. P. Co-operative Bank Ltd. v. Addl. CIT 1996 218 ITR 438 and CIT v. Bangalore District Co-operative Central Bank Ltd. 1998 233 ITR 282.
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