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1961 (12) TMI 83 - HC - Income TaxExtract: .......f affair. We however prefer to follow the view taken by the Madras and Bombay High Courts as the correct view. We therefore answer question No. 2 in the affirmative. In this view it is necessary to answer question No 1. The assessee will pay the cost of the department. The advocate fee is fixed at ₹ 200. Questions answered in the affirmative.
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