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1976 (6) TMI 28 - GUJARAT HIGH COURT
Extract:
.......circumstances, we answer question No. 1 in the negative, that is, in favour of the revenue and against the assessee. We answer question No. 2 in the affirmative, that is, in favour of the assessee and against the revenue. In view of the fact that each side has partly succeeded and partly failed, there will be no order as to costs of this reference.