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1991 (4) TMI 206 - AT - Income TaxExtract: ....... a liability to return it to the party by whom or on whose behalf it is made on the fulfilment of certain conditions. The Assessing Officer may keep in mind the principles enunciated by the Supreme Court in that decision while coming to his conclusion. 28. In the result, the assessee s appeal is partly allowed and the Revenue s appeal is dismissed.
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