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1978 (10) TMI 22 - GUJARAT HIGH COURT
Extract:
.......bove, it would amount to rewriting the section or, in any case, reading more than what is warranted. The result is that we must reject this reference of the Commissioner and we answer the question referred to us in the affirmative, in favour of the assessee and against the revenue. The Commissioner shall pay costs of this reference to the assessee.