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1980 (8) TMI 53 - HC - Income TaxExtract: .......ll the requirements of s. 45 read with ss. 2(47) and 48 were fully complied with in the present case. As a result of the aforesaid discussion, the question referred to us for our opinion has to be answered in the affirmative, that is, in favour of the assessee and against the revenue. The Commissioner to pay costs of this reference to the assessee.
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