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1981 (4) TMI 133 - AT - Income TaxExtract: .......eing viz., to avert competition etc., cannot make the firms one and the same. We have therefore, to come to the conclusion on the facts, found that no case has been made out for aggregating the income of the two firms. We would accordingly set aside the orders of the CIT and restore the orders of the ITO. 21. The result is, the appeals are allowed.
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