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2007 (3) TMI 727 - DELHI HIGH COURTExtract: ....... with retrospective effect from 1-4-1962. 4. Insofar as the second question is concerned, it is common ground that this is required to be answered in the affirmative, in favour of the assessee and against the revenue in view of the decision of this Court in Addl. CIT v. Rattan Chand Kapoor 1984 149 ITR 1 1. 5. The reference is answered accordingly.
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