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1983 (1) TMI 156 - AT - Income TaxExtract: .......in the case of Tribhuvandas G. Patel and CIT vs. Aslot (H.R.) cited supra, but dissented therefrom. 8. In view of the factual position stated in the relevant clause of deed of retirement and the judicial exposition of law by various High Courts, we uphold the order of the CIT(A) as it is quite justified. 9. In the result, the appeals are dismissed.
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