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The Tax PublishersCivil Appeal Nos. 1990 of 1968 & 1172 of 1971 1971 TaxPub(DT) 0382 (SC) : (1971) 082 ITR 0821 : (1973) 002 CTR 0454Commissioner of Income-Tax, Gujarat II v. Kurban Hussain Ibrahimji Mithiborwala.Civil Appeals Nos. 1990 of 1968 and 1172 of 1971,
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