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1987 (7) TMI 35 - ANDHRA PRADESH HIGH COURTExtract: .......d by this court in Deccan Wine and General Stores v. CIT 1977 106 ITR 111. In such a case, it is unnecessary for us to go into the question whether there was diversion by a superior or overriding title. For the above reasons, we answer the question referred to us in the affirmative, i.e., in favour of the assessee and against the Revenue. No costs.
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