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1981 (9) TMI 170 - ITAT DELHIExtract: .......pplicability of s. 187 or s. 188 of the Act. Hence, the AAC was not right in relying on this judgement of the Supreme Court to allow the assessee s appeal. 10. For the reasons discussed above, we confirm the order of the AAC directing the ITO to make two separate assessments on the assessee firm for the two periods and dismiss the Revenue s appeal.
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