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2002 (5) TMI 37 - DELHI HIGH COURT
Extract:
.......April 1, 1970. Accordingly, both the questions are answered in the negative, i.e., in favour of the Revenue and against the assessee. In this view of the matter, the question is answered in the negative, i.e., in favour of the Revenue and against the assessee. However, in the facts and circumstances of the case, there shall be no order as to costs.