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1964 (12) TMI 55 - HC - Income TaxExtract: .......ch in respect of the property in question levied the tax. It would follow that both the Appellate Assistant Commissioner and the Tribunal were correct in their view. The question is answered in the affirmative and against the department. The assessee will be entitled to his costs. Counsel's fee ₹ 250. Question answered in the affirmative.
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