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1996 (9) TMI 96 - PATNA HIGH COURT
Extract:
.......s income would be utilised. Thus, considering the principles set out in the aforesaid decision of the Supreme Court we find no difficulty in answering the first question in the affirmative, in favour of the Revenue and against the assessee. The reference is answered accordingly. There will be no order as to costs. S. J. MUKHOPADHAYA J. --- I agree.