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1981 (5) TMI 38 - ITAT AMRITSARExtract: .......ent circular of the CBDT No. 201/146/78-ITA-III dt. 26th Feb., 1980, which also fortifies our conclusion in the case of the assessee. 5. In the light of the above discussion, we do not deem it necessary to refer the aforesaid questions for the opinion of their Lordships. 6. In the result, the reference application filed by the Revenue is dismissed.
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