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1996 (1) TMI 18 - HC - Income TaxExtract: .......r question No. 1 in the affirmative and against the Department. In so far as question No. 2 is concerned, it does not arise out of the order of the Tribunal as framed and suggested by the Tribunal at the instance of the Department. In so far as question No. 3 is concerned, it is also answered in the affirmative and against the Department. No costs.
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