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1996 (11) TMI 103 - AT - Income TaxExtract: .......sed respectfully following the judgments of the Calcutta High Court in the case of Brooke Bond India Ltd. vs. CIT (1982) 28 CTR (Cal) 345 (1983) 140 ITR 272 (Cal) and in the case of CIT vs. Tungabhadra Industries Ltd. (1994) 207 ITR 553 (Cal). 12. The third ground is general and requires no decision. 13. In the result, the appeal is partly allowed.
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