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2004 (1) TMI 49 - HC - Income TaxExtract: .......he association during the relevant period as indicated above, in our view, the Tribunal rightly held that the provisions of section 167A of the Act were not applicable in the facts of the case. We accordingly answer the question in the affirmative, i.e., in favour of the assessee and against the Revenue. he reference accordingly stands disposed of.
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