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1999 (8) TMI 4

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....br>Income Tax<br>B. N. KIRPAL AND S. RAJENDRA BABU JJ. For the Appellant : M. L. Verma, Senior Advocate (Ranbir Chandra , S. D. Sharma and S. K. Dwivedi, Advocates) For the Respondent : C. S. Aggarw....