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1998 (7) TMI 57 - HC - Income Tax
Extract:
.......on order of the Tribunal cannot, therefore, be said to be vitiated on the ground of onus. In the result, question No. 2 is answered in the affirmative, that is, in favour of the assessee and against the Revenue. Question No. 1 is misconceived and question No. 3 is answered in the negative, that is, in favour of the assessee and against the Revenue.