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1997 (12) TMI 139 - AT - Income TaxExtract: .......(a) we find that they can be upheld as an alternate measure under section 17(1)(b) in view of the decision of the apex court in the case in Associated Stone Industries (Kotah) Ltd. 12. In view of the above, the appeals for the assessment years 1978-79 and 1979-80 are allowed and the appeals for the assessment years 1980-81 to 1982-83 are dismissed.
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