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Judge(s)  : S. P. BHARUCHA., Y. K. SABHARWAL. and MS. RUMA PAL. ORDER The High Court answered the following question in the affirmative and in favour of the assessee : "Whether the .....

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..... he question was considered by this court in the case of Bharat Hari Singhania v. CWT [1994] 207 ITR 1 and a contrary view was taken. Accordingly, following the said judgment of the court, these civil .....

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