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1996 (2) TMI 56 - MADHYA PRADESH HIGH COURTExtract: ........ In the result, we answer the question in the affirmative, i.e., in favour of the assessee and against the Department, but without any orders as to costs. Counsel fee, for each side, is however, fixed at Rs. 750, if certified. Transmit a copy of this order to the Tribunal immediately for further action as may be necessary in accordance with rules.
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