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    <title>1996 (1) TMI 97 - ALLAHABAD High Court</title>
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    <description>The High Court of Allahabad ruled in favor of the assessee in the case of Govind Prasad Prabhu Nath regarding the taxation of the difference between old and new rates of fertiliser stock as income. The Income-tax Appellate Tribunal&#039;s decision was upheld, and the case was referred back to the Tribunal for further action.</description>
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