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1997 (11) TMI 41 - HC - Income TaxExtract: .......,140 for the assessment year 1978-79 and a sum of Rs. 10,750 (wrongly taken as Rs. 12,750) for the assessment year 1979-80. In view of the factual finding of the Appellate Tribunal, we answer both the common questions of law referred to us in the affirmative and against the Revenue. However, in the circumstances, there will be no order as to costs.
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