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1961 (7) TMI 80 - HC - Income TaxExtract: .......ssed in the said decision. We find that as discussed in answer to question No. (1) of the Reference, there is ample material for the assessment as upheld by the Appellate Tribunal. No other points are urged before us. The reference is answered as above. The applicant will pay the costs of the respondent, ₹ 150. Reference answered accordingly.
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