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2001 (3) TMI 20 - HC - Income Tax
Extract:
.......s is the finding of fact recorded by the Tribunal. In the circumstances, section 40A(9) is not applicable. No substantial question of law arises. Hence, our answer to the aforestated question No. 2 is in the negative, i.e., in favour of the assessee and against the Department. Accordingly, the income-tax appeal is disposed of. No order as to costs.