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1980 (4) TMI 26 - CALCUTTA HIGH COURT
Extract:
.......e. That, in our opinion, is not permissible and in that light the Tribunal had decided this case. In the aforesaid view of the matter, the question referred to us must be answered in the affirmative and in favour of the revenue. In the facts and circumstances of the case there will, however, be no order as to costs. SUDHINDRA MOHAN GUHA J.-I agree.