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1996 (8) TMI 95 - GAUHATI HIGH COURT
Extract:
....... In view of the above, we answer the question in negative, i.e., in favour of the assessee and against the Revenue. A copy of this judgment under the signature of the Registrar and the seal of the High Court shall be transmitted to the Income-tax Appellate Tribunal. In the facts and circumstances of the case, there will be no direction as to costs.