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1980 (9) TMI 72 - DELHI HIGH COURT
Extract:
.......s simple. The assessee asked for these reliefs under the I.T. Act. Therefore, the I.T. Act governs. The Electricity Acts have no relevance for the purpose of computation of income. The question is answered in favour of the department. In view of the fact that the assessee has partially succeeded and so has the revenue, we make no order as to costs.