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1993 (5) TMI 70 - ITAT MADRAS-BExtract: .......desh ruling. There is no ruling of the jurisdictional High Court on this issue. Therefore, following the ruling in the Bombay case of CIT v. Smt. Godavaridevi Saraf 1978 113 ITR 589 (Bom.), we apply the ruling of the aforesaid M.P. case and hold that the assessee s claim fails. 21. In the result, all the three appeals of the assessee are dismissed.
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