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1974 (8) TMI 36 - GUJARAT HIGH COURT
Extract:
.......e second question will necessarily follow the answer to the first question, and, therefore, it is answered in the affirmative in favour of the assessee-bank and against the revenue. In view of the answer to questions Nos. 1 and 2, the answer to question No. 3 need not be given. The Commissioner shall pay the costs of this reference to the assessee.