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1993 (2) TMI 74 - GAUHATI HIGH COURTExtract: .......on 10(26) of the Act. We, therefore, answer the questions in the affirmative, that is, in favour of the assessee and against the Revenue. A copy of this judgment under the signature of the Registrar and the seal of the High Court shall be transmitted to the Income-tax Appellate Tribunal. In the circumstances, there will be no direction as to costs.
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