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1988 (8) TMI 118 - AT - Income TaxExtract: .......arat High Court in the case of Bardolia Textile Mills. However, that fact by itself would in any way improve the assessee s contention as we are bound by the decision in the case of Bardolia Textile Mills. In this view of the matter we have no hesitation in upholding the order of the CIT (A) under appeal. 12. In the result, the appeal is dismissed.
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