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1996 (8) TMI 93 - HC - Income TaxExtract: .......under section 271(1)(c) of the Act was not proper. Accordingly, we answer question No. 1 in the affirmative and question No. 2 in the negative, both in favour of the assessee and against the Revenue. A copy of this judgment under the signature of the Registrar and the seal of the High Court shall be transmitted to the Income-tax Appellate Tribunal.
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