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1958 (10) TMI 29 - HC - Income TaxExtract: ........ On a consideration of thematter, we prefer to take the view that the order of the Tribunal required the Appellate Assistant Commissioner to inquire only into the matter of relief from super-tax on its merits. Our answer to the question will be in the negative. There will be no order for costs in this reference. Reference answered in the negative.
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