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1996 (5) TMI 54 - PATNA HIGH COURTExtract: ....... distinct, would depend on the cumulative effect and totality of all the material facts and circumstances. The question is, accordingly, answered in the negative, that is, in favour of the assessee and against the Revenue. There would be no order as to costs. Let a copy of this order be sent to the Income-tax Appellate Tribunal, Patna Bench, Patna.
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