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1993 (8) TMI 293 - CALCUTTA HIGH COURT
Extract:
....... has been urged on behalf of the revenue is not to be brushed aside as irrational, yet the contention is not acceptable as the law itself comes short of tackling such fact-situation. 20. In this view of the matter we answer questions 5 and 6 in the affirmative and in favour of the assessee. There will be no order as to costs. Chowdhury, J. I agree.
