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1962 (5) TMI 31 - HC - Income TaxExtract: .......e proper amount of tax. It follows that the question relating to the amount of ₹ 3,000 should also be answered in the negative. Both the references should, therefore, be returned to the Tribunal with the above answer. The department should get the costs of both these references assessed at ₹ 100 each. Questions answered in the negative.
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