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1996 (5) TMI 70 - HC - Income TaxExtract: .......nal affidavit filed by the Department on May 27, 1996, shall form part of the statement of the case. Considering the entire facts and circumstances of the case, however, we make no order as to costs. 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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