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....N ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. As the question proposed by the Revenue in both the captioned appeals is the same and the assessee is also the same, those were taken up for hearing analogously and are being disposed of by this common order. 2. These tax appeals under Section 260A of the Income Tax Act, 1961 (for short "the Act, 1961") is at the instance of the Reven....
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