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1980 (8) TMI 51 - CALCUTTA HIGH COURTExtract: .......s. 67(3) of the I.T. Act, 1961, it is not necessary for us to deal with this aspect any further. In that view of the matter, we are in agreement with the view expressed by the Tribunal and we, therefore, answer the question in the affirmative and in favour of the assessee. Each party will pay and bear its own costs. SUDHINDRA MOHAN GUHA J.-I agree.
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