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1989 (7) TMI 160 - ITAT DELHI-AExtract: .......at they form part of the corpus (in which case neither section 2(24)(iia) nor section 12 would apply). 8. It is on a consideration of these factors that I felt I should agree with the conclusion reached by my learned Brother. Per Shri V.P. Elhence, Judicial Member -- I entirely agree with the conclusion and with the reasoning as supplemented above.
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