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2001 (2) TMI 66 - HC - Income Tax
Extract:
.......se 1996 218 ITR 71 (Raj) was per incuriam and cannot be taken as a binding precedent and does not assist the Revenue in any manner. As a result of the aforesaid discussion, we answer the question referred to us by the Tribunal in the affirmative, that is to say, in favour of the assessee and against the Revenue. There shall be no order as to costs.