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1976 (1) TMI 76 - AT - Income TaxExtract: .......e assessee. In our opinion the ration laid down the Supreme Court in Anwar Ali rsquo s(1) case is squarely attracted to the facts of the assessee rsquo s case. In the circumstances, we uphold the findings of the Appellate Asstt. Commissioner and dismiss the revenue rsquo s appeal. 4. In the result, the revenue rsquo s appeal fails and is dismissed.
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