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1986 (8) TMI 53 - HC - Income TaxExtract: .......lied his mind to the facts of the case or the law laid down by their Lordships of the Supreme Court in the judgments mentioned above. For the reasons recorded above, the rule is made absolute and the impugned orders passed by the Board and the Income-tax Officer are hereby quashed. In the circumstances, the parties are left to bear their own costs.
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