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1970 (1) TMI 9 - HC - Income TaxExtract: .......e, therefore, unable to find any force in the submissions made by Mr. Awasthy. For the foregoing reasons, we would answer the question referred to above in the negative, i.e., in favour of the assessee. The costs of the assessee, which are fixed at Rs. 250, shall be borne by the revenue. MEHAR SINGH C.J. -I agree. Question answered in the negative.
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