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1997 (6) TMI 41 - AT - Income TaxExtract: .......by Karnataka High Court in the case of CIT v. Corporation Bank Ltd l988 174 ITR 616/41 Taxman 161 and further similar view was expressed by Andhra Pradesh High Court in the case of CIT v. Mopeds India Ltd. 1988 173 ITR 347/38 Taxman 123. 10. In view of the discussions above, we upheld the appellate order. 11. In the result, the appeal is dismissed.
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