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1996 (1) TMI 104 - HC - Income Tax
Extract:
.......ourts stated above, we answer the question in the affirmative, i.e., 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. In the facts and circumstances of the case, there will be no order as to costs.