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1994 (6) TMI 29 - AT - Income TaxExtract: ....... the IT Act and s. 35(1)(e) of WT Act. Such a view is fully fortified by the judgment of Hon ble Supreme Court in the case of T.S. Balaram, ITO vs. Volkart Brothers (1971) 82 ITR 50 (SC). In view of aforesaid discussions, we do not find any merit in the application submitted by the Revenue. 5. The miscellaneous application is, therefore, dismissed.
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