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1990 (8) TMI 71 - PATNA HIGH COURT
Extract:
.......dingly answer both the questions in the affirmative and in favour of the assessee. Under the facts and circumstances of the case, there will be no order as to costs. Let a copy of this judgment under the seal of this court and the signature of the Registrar be forwarded to the Income-tax Appellate Tribunal, Patna Bench. G. G. SOHANI C. J. -I agree.