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1976 (4) TMI 50 - HC - Income Tax
Extract:
.......n in the negative, that is, in favour of the department and against the assessee. This reference is answered accordingly. There will be no direction regarding costs. A copy of this judgment, under the seal of the High Court and the signature of the Registrar will be forwarded to the Tribunal as required by sub-section (1) of section 260 of the Act.