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1984 (2) TMI 40 - GUJARAT HIGH COURT
Extract:
.......k that this decision can be of much assistance to the case of the Revenue on the facts and in the circumstances of the case before us. The result, therefore, is that we must answer the reference made to us in the affirmative, i.e., in favour of the assessee and against the Revenue. The Commissioner shall pay costs of this reference to the assessee.