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1984 (1) TMI 51 - PUNJAB AND HARYANA HIGH COURT
Extract:
.......t alone was the axis on which the appellate decision of the Tribunal revolved, and to our view not rightly. Thus, for the foregoing reasons, the question referred, as mentioned at the outset, is answered in the negative, i.e., in favour of the assessee and against the Revenue. We, however, make no order as to costs. RAJENDRA NATH MITTAL J.-I agree.