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1962 (10) TMI 72 - HC - Income TaxExtract: .......sary to deal in detail with the evidence produced before the income-tax authorities, the Tribunal has clearly misdirected itself and has also not applied its mind properly to the material on record. In the view that we have taken our answer to the fourth question must be in the affirmative. We answer accordingly. There will be no order as to costs.
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