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1994 (3) TMI 154 - AT - Income TaxExtract: .......tory provision was not at all necessary. Once the provision is there and its terms apply, it should be applied. Respectfully following the ratio laid down by the Hon ble Supreme Court, we do not find any substance in the arguments of the learned Departmental Representative. This ground is hereby rejected. 98. In the result, the appeal is dismissed.
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