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1983 (10) TMI 17 - BOMBAY HIGH COURT
Extract:
....... being, in our view, a reasonable conclusion, we would decline to substitute our own appreciation of the circumstances, even if we were inclined to view them differently. In the circumstances, the answer to the question is given in the affirmative, that is, in favour of the assessee. The Revenue shall pay to the assessee the costs of the reference.