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1986 (4) TMI 125 - ITAT HYDERABAD-AExtract: .......e first year the assessee did not satisfy the conditions. But that does not mean that in an year when the assessee satisfies the conditions, they should be denied the relief. This is now well accepted by the decision of the Gujarat High court in the case of CIT v. Satellite Engg. Ltd. 1978 113 ITR 208 We, therefore, dismiss the departmental appeal.
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