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1991 (4) TMI 53 - HC - Income Tax
Extract:
.......all have to be answered in the negative and in favour of the assessee. In the result, we answer the questions referred for our opinion as under Question No. 1 In the negative and in favour of the Revenue. Question No. 2 In the negative and in favour of the assessee. Question No. 3 In the negative and in favour of the assessee. No order as to costs.