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1992 (1) TMI 52 - ALLAHABAD HIGH COURT
Extract:
.......presumption might be raised. No such presumption is, however, available in the case of other assessees, there being no material pointing to a contrary conclusion. In the premises, we answer both the questions in the affirmative, in favour of the assessee and against the Revenue. The assessee will be entitled to its costs Which we assess at Rs. 250.