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2000 (12) TMI 23 - GUJARAT HIGH COURTExtract: .......c) to section 263 has been added to protect the interests of the Revenue. The Supreme Court decision in the case of Shri Arbuda Mills Ltd. 1998 231 ITR 50 squarely covers the question referred to us and it is, therefore, answered in favour of the Revenue and against the assessee. The references are accordingly disposed of with no order as to costs.
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