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1977 (4) TMI 33 - GUJARAT HIGH COURTExtract: .......ection 17(1)(b) of the Act. Though the learned judges in Kalyanji Mavji s case 1976 102 ITR 287 (SC) had not expressed any final opinion on what was observed by Chandrachud J., referred to above, they were inclined to agree with the view expressed by him. We, therefore, answer the question in the negative and in favour of the department with costs.
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