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1975 (8) TMI 17 - BOMBAY HIGH COURTExtract: ....... that in view of the illustrative instances and guidelines furnished by the Board under its aforesaid circular, there is no scope for applying the provisions of section 42(3) of the Act. In the result, the question referred to us is answered in the negative and in favour of the assessee. Revenue will pay the costs of this reference to the assessee.
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