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1992 (5) TMI 86 - AT - Income TaxExtract: ....... use or sale therein. In any case, the amendment made by the Finance Act, 1988 is applicable only from 1-4-1989 and therefore not applicable prior to assessments for 1989-90. In the facts and circumstances of the case, we uphold the order of the C.I.T(A) and reject the common ground taken by the revenue. 12. In the result, the appeals are dismissed
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