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Commissioner Of Income Tax-12 vs Manjula J. Shah(Dead) Through Lrs on 18 September, 2018

6. While arriving at the above conclusion we draw strength from the decision of jurisdictional Hon'ble Bombay High Court rendered in the case of CIT Vs. Manjula J.Shah [355 ITR 474] wherein the Hon'ble 6 ITA No.5756/Mum/2012 Nitul B. Shah Assessment Year-2009-10 Court, on similar facts and circumstances, have made the following observations:-
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