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1981 (7) TMI 28 - CALCUTTA HIGH COURT
Extract:
.......d view of the matter, we are of the opinion that the Tribunal was right in its conclusion that the provisions of s. 2(xii) were not attracted and the question must, therefore, be answered in the affirmative and in favour of the assessee. In the facts and circumstances of the case, there will be no order as to costs. SUDHINDRA MOHAN GUHA J.-I agree.