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1996 (5) TMI 79 - GAUHATI HIGH COURTExtract: .......ord. Accordingly, we answer question No. 2 in the negative, i.e., in favour of the assessee and against the Revenue. Copy of this judgment under the signature of the Registrar and the seal of this High Court shall be transmitted to the Income-tax Appellate Tribunal. In the facts and circumstances of the case, there will be no direction as to costs.
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