1987 (5) TMI 16

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..... ences are concluded by two Division Bench decisions of this very assessee reported in [1979] 117 ITR 516 and [1985] 154 ITR 812. In these references, we are concerned with the assessment years 1971-72 and 1972-73. The question referred to us for our opinion is exactly the same as those in the earlier cases, mentioned above, namely: " Whether, on the facts and in the circumstances of the case, th .....

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