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2000 (12) TMI 60 - DELHI HIGH COURTExtract: .......ection 11 of the Act. The guidelines to be applied in such cases have been indicated by the apex court in Addl. CIT v. Surat Art Silk Cloth Manufacturers Association 1980 121 ITR 1. That being the position, our answer to the question referred is in the affirmative, in favour of the assessee and against the Revenue. The reference stands disposed of.
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