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1978 (4) TMI 24 - HC - Income TaxExtract: .......n the meaning of that term in s. 163(1) of the Act. We, accordingly, answer the reframed question No. 2 and also question No. 3 in the affirmative and both in favour of the revenue. In view of the valuable assistance rendered by the learned counsel for both parties, we do not propose to make any order as to costs. SUDHINDRA MOHAN GUHA J.-- I agree.
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