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1997 (5) TMI 15 - HC - Income TaxExtract: .......court in a reference under section 256(1) of the Income-tax Act, 1961. No other submission was urged before us. We are satisfied that the reasoning given by the Tribunal in upholding the claim of the assessee is fully justified. In these circumstances, we answer the reference in the affirmative, in favour of the assessee and against the Department.
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