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1974 (1) TMI 19 - PATNA HIGH COURTExtract: .......the assessment year 1957-58. For the reasons stated above, the question of law referred to this court is answered in the negative, in favour of the assessee, and against the revenue. The assessee is entitled to the costs of this reference. Hearing fee is assessed at Rs. 100 only. NAGENDRA PRASAD SINGH J.--I agree. Question answered in the negative.
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