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1979 (9) TMI 61 - PUNJAB AND HARYANA HIGH COURT
Extract:
.......hich came into force with effect from 1st April, 1968) at the time of the filing of the first return dated the 21st April, 1967. Consequently, the answer to the question referred for the opinion of this court is rendered in the affirmative, that is, in favour of the assessee and against the revenue. The assessee would also be entitled to his costs.