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1991 (2) TMI 84 - ALLAHABAD HIGH COURTExtract: .......he court held that what is said about item No. (2) holds good equally with respect to item No. (1). For the reasons given above, we respectfully disagree with the view taken by the Kerala, Madras and Punjab and Haryana High Courts. In the result, the question referred is answered in the negative, i.e., in favour of Revenue and against the assessee.
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