TMI Blog1988 (11) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... - - - X X X X Extracts X X X X X X X X Extracts X X X X ..... d. [1984] 146 ITR 452, and that the question must be answered in the negative and in favour of the Revenue. The question is so answered. No order as to costs.
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