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1983 (12) TMI 29 - DELHI HIGH COURT
Extract:
.......hat opinion, we record a note of dissent. In the result, we answer the first question in the affirmative that is against the assessee and in favour of the Department. The second question is answered in the negative that is in favour of the assessee and against the Department. In view of partial success, we leave the parties to bear their own costs.