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1997 (5) TMI 37 - HC - Income Tax
Extract:
.......orded by the Tribunal, we think it is not necessary for us to go into the alternative finding recorded by the Tribunal. With these observations, questions Nos. 1 and 3 are answered in the affirmative, that is, in favour of the assessee and against the Revenue. Question No. 2, on which finding was recorded in the alternative, is returned unanswered.