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1979 (9) TMI 48 - ALLAHABAD HIGH COURT
Extract:
.......l along entitled. The case did not fall within the purview of s. 2(47) of the Act and a fortiori s. 45 becomes inapplicable. We, accordingly, answer the question in the affirmative, in favour of the assessee and against the department. The assessee is entitled to its costs, which is assessed at Rs. 200. Counsel s fee is assessed at the same figure.