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1986 (1) TMI 22 - HC - Income TaxExtract: .......nt. Accordingly, question No. 2 has to be answered in the affirmative and against the Revenue. The questions are accordingly answered as follows Question No. 1 In the affirmative and against the Revenue. Question No. 2 In the affirmative and against the Revenue. Since there is no appearance on behalf of the respondent, we make no order as to costs.
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