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2001 (7) TMI 108 - HC - Income TaxExtract: .......8 pertains to the assessment year 1979-80 whereas ITRC No. 129 of 1998 and ITRC No. 130 of 1998 relate to the assessment years 1980-81 and 1981-82, respectively. In the light of cur decision in ITRC No. 128 of 1998, the questions referred for our opinion in these two references are also answered in the affirmative and against the Revenue. No costs.
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