1977 (8) TMI 7

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..... Judge(s) : KANTAWALA., TULZAPURKAR JUDGMENT TULZAPURKAR J.-The question referred to us really depends upon whether the arrangement between the assessee on the one hand and Manufacturing Analyt .....

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..... ed on 10-11-1976 (CIT V. Bayer Agrochem Ltd.) ([1982] 134 ITR 240). The question referred to us is, therefore, answered in the negative and in favour of the assessee. No order as to costs. .....

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