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1976 (11) TMI 63 - HC - Income TaxExtract: .......nder rule 24 of the said Rules inasmuch as the firm was not entitled to the benefit of section 184(7). Contentions raised in support of the appeal fail. Accordingly, We dismiss the appeal. There will be no order as to costs. Upon prayers made on behalf of the appellants, the operation of this order is stayed for three weeks. A. N. SEN J. --I agree.
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