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2022 (2) TMI 942 - HC - Income TaxInvestments made in a subsidiary company - HELD THAT:- Identical question arose for consideration in the assessee’s own case for the assessment years 1992-93 and 1993-94 which were also considered by the tribunal by the consolidated order dated 29th October, 2003 which is impugned before us for the assessment year 1994-95. For the assessment year 1994-95, the assessee carried the matter in appeal before this Court [2014 (11) TMI 1255 - CALCUTTA HIGH COURT ]and by judgment the appeal was allowed. The same judgment was followed in the assessee’s own case for the assessment year 1993-94. Thus, we find that there is no distinguishing factor in the case on hand for not applying the decisions of this Court rendered for the earlier assessment years which also challenged the very same impugned order. - Decided in favour of assessee.
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