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1989 (9) TMI 397 - ITAT AHMEDABADExtract: .......sions introduced in the Finance Act, 1980 and also the fact that there was no tax effect. In the present case there are no such facts, There are no accidental or fortuitous circumstances and the tax effect to the advantage of the assessee is considerable. 16. For the above reasons, we uphold the order of the Commissioner. The appeals are dismissed.
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