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1986 (3) TMI 143 - ITAT JABALPURExtract: ....... for subsequent assessment years under appeals of course, fully concurring with his reasoning and conclusion. All the appeals fail and stand dismissed. 11. Before parting, we like to say that since we have applied the facts laid down by their Lordships of the Jurisdictional High Court, we are not considering the other case law, for obvious reasons.
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