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1973 (1) TMI 20 - CALCUTTA HIGH COURT
Extract:
.......ed in the relevant year or in a particular year or in a number of years. We may observe that, in view of the decision of the Tribunal, the Tribunal has also not considered this aspect. We, therefore, answer the question in the negative and in favour of the assessee and against the revenue. There will be no order as to costs. T. K. BASU J.--I agree.