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1980 (9) TMI 48 - CALCUTTA HIGH COURT
Extract:
.......lated by Expln. 1 of the Second Schedule to the Act, we are of the opinion that the Tribunal was justified in law in its finding. In the premises, the question will 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. SUDHINDRA MOHAN GUHA J.-I agree.