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1980 (6) TMI 25 - CALCUTTA HIGH COURT
Extract:
.......s. (7) of s. 41A of the I.T. Act, 1961. In that view of the matter, in the facts and circumstances of the case, we are in agreement with the conclusion arrived at by the Tribunal and the question referred to us is answered in the affirmative and in favour of the assessee. Each partly will pay and bear its own costs. SUDHINDRA MOHAN GUHA J.-I agree.