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1991 (3) TMI 30 - HC - Income TaxExtract: .......61. We are of the view that this is a stronger case in favour of the assessee, applying the principle stated by the Supreme Court in Mahalakshmi Sugar Mills Co. s case 1980 123 ITR 429. Consequently, we are of the view that the questions referred to us are to be answered in the affirmative and against the Revenue. Reference is answered accordingly.
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