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1999 (3) TMI 43 - HC - Income Tax
Extract:
.......ation orders issued by the assessing authority and the question of law referred to this Court has to be answered in favour of the assessee and against the Revenue. I answer accordingly. ORDER OF THE COURT (MAJORITY) The question referred to this Court is answered in the affirmative, that is to say, in favour of the assessee and against the Revenue.
