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1984 (7) TMI 54 - GUJARAT HIGH COURTExtract: .......ll go back to the Income-tax Appellate Tribunal so that the Tribunal may be able to dispose of the matter in accordance with law. A copy of this judgment shall be sent under the seal of this court and the signature of the Registrar to the Income-tax Appellate Tribunal, Ahmedabad Bench C . In both the references, there will be no orders as to costs.
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