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1977 (12) TMI 22 - ALLAHABAD HIGH COURTExtract: .......s a clear departure from the pre-existing legal position. For that reason also it cannot be held that this section is retrospective in its operation. In the result we answer the question referred to us in the affirmative, in favour of the assessee and against the department. The assessee will be entitled to his costs, which are assessed at Rs. 200.
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