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1997 (1) TMI 64 - CALCUTTA HIGH COURTExtract: .......s the applicable law would be in accordance with section 40A(7) of the Income-tax Act, 1961, as declared by the Supreme Court in Shree Sajjan Mills Ltd. s case 1985 156 ITR 585 and followed by the Supreme Court in the case of D. V. Bapat, ITO 1986 159 ITR 938 referred to hereinabove. There will be no order as to costs. V. N. KHARE C. J --- I agree.
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