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1983 (5) TMI 49 - ITAT BOMBAY-DExtract: .......er the provisions of section 104 applied to the assessee s case will have to be considered in the light of the law before its amendment, according to which the assessee and both the amalgamating companies being industrial companies, they were not exposed to the action under section 104. 8. In the result, the appeal filed by the assessee is allowed.
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