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1997 (5) TMI 68 - AT - Income TaxExtract: .......dy. Hence the provisions of s. 41(1) were clearly applicable. Accordingly, the ratio laid down by the judgment of the Gujarat High Court in the aforesaid case is of no assistance to the assessee. 8. In the light of above discussion, we confirm the findings of the authorities below and decline to interfere. 9. In the result, the appeal is dismissed.
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