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1981 (11) TMI 72 - ITAT BOMBAY-BExtract: ......., therefore, the Revenue has no case. 12. We have also considered the Gujarat High Court decision in the case of Maneklal Harilal Spg. and Mfg. Co. Ltd. (1977) 106 ITR 24 (Guj) relied upon by the Deptl. Rep. But that decision has no application to the facts of the present case. 13. In the result, the appeal filed by the Revenue is hereby dismissed.
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