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1989 (7) TMI 9 - CALCUTTA HIGH COURT
Extract:
....... Revenue. We, therefore, respectfully agreeing with the view taken by the Delhi High Court in J. K. D'Costa 1982 133 ITR 7, answer the question referred to us in the affirmative and in favour of the assessee and against the Revenue. There will be no order as to costs. Leave is given to file the paper book. BHAGABATI PRASAD BANERJEE J. -I agree.