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1989 (11) TMI 54 - HIGH COURT OF MADHYA PRADESH AT JABALPURExtract: .......uestion and must answer the question referred to us in the affirmative in favour of the assessee and against the Revenue. Since no one has appeared on behalf of the assessee, and the learned counsel for the Revenue has very fairly accepted the legal position that the case must be decided against the Revenue, we shall not make any order as to costs.
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