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1996 (9) TMI 112 - GAUHATI HIGH COURTExtract: .......n view of the above, we find that the Tribunal was justified in passing the order. Accordingly, we answer the question in the affirmative, 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, Guwahati.
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