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1957 (4) TMI 63 - HC - Income TaxExtract: .......al. For the reasons expressed by me, I hold that both the questions of law referred by the Appellate Tribunal to the High Court must be answered against the assessee and in favour of the Income-tax Department. The assessee must pay the costs of this reference. Hearing fees ₹ 250. RAJKISHORE PRASAD, J.--I agree. Reference answered accordingly.
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