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1980 (8) TMI 192 - ORISSA HIGH COURTExtract: ....... which section 4(5) of the Act becomes applicable. We would accordingly answer the question by saying In the facts of the case, the Tribunal has gone wrong in placing the burden on the assessee to establish that the business in question was separate business of his. There would be no order for costs. DAS, J.-I agree. Reference answered accordingly.
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