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1981 (7) TMI 32 - HC - Income TaxExtract: .......tracting the provisions of s. 45 of the Act. In that view of the matter, in our opinion, the Tribunal was right in the conclusion which it arrived at and the question must be answered in the affirmative and in favour of the assessee. In the facts and circumstances of the case, the parties will pay and bear their own costs. C. K. BANERJI J.-I agree.
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