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2008 (2) TMI 906 - HC - Income TaxExtract: .......and has also relied upon the judgment of the Hon'ble Supreme Court, in Smt. Amiya Bala Paul's case (supra), and in our view, rightly. 9. Thus, the question framed in both the appeals is required to be, and is, accordingly answered against the Revenue and in favour of the assessee. Both the appeals, therefore, having no force, are dismissed.
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