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1975 (12) TMI 73 - GUJARAT HIGH COURT
Extract:
.......-65. We, therefore, answer the questions referred to us as follows Question No (1). In the negative, that is, in favour of the revenue and against the assessee. In the light of the above discussion, we decline to answer question No. (2) as it is not necessary to answer the same. The assessee will pay the costs of this reference to the Commissioner.