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1987 (10) TMI 10 - ANDHRA PRADESH HIGH COURT
Extract:
....... of the Income-tax Act, as the case may be. As the provision of law of section 40A(5) of the Act now stands, it is not possible to answer the said question in the manner suggested by the Department. Accordingly, we answer question No. 5 in the affirmative, i.e., in favour of the assessee and against the Revenue. There shall be no order as to costs.