Supreme Court of India
Kuldeep Industrial Corporation v. Income Tax Officer and Ors.
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What the Court ordered
For the above reasons the Civil Appeals 238 and 239 of 1982 filed by D the Revenue are allowed with costs and the Civil Appeals 233-235 of 1982 (and Civil Appeals 236-237/1982) filed by the assessee are dismissed with costs.
Judgment, page 14
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