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1990 (12) TMI 68 - ALLAHABAD HIGH COURTExtract: .......that this question has to be answered in the negative, i.e., in favour of the Department and against the assessee in view of the judgment of the Supreme Court in Distributors (Baroda) P. Ltd. v. Union of India 1985 155 ITR 120. The question is, accordingly, answered in the negative, i.e., in favour of the Revenue and against the assessee. No costs.
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