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2001 (8) TMI 30 - DELHI HIGH COURTExtract: .......ackground of the Explanation to section 271(1)(c) of the Act, operative at the relevant point of time, in its proper perspective. In the circumstances, we think it would be appropriate for the Tribunal to rehear the appeals and decide the matter afresh, keeping in view the relevant provisions. The reference applications are accordingly disposed of.
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