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1995 (5) TMI 23 - HC - Income TaxExtract: .......other High Courts. We, therefore, answer the question in the affirmative, that is, in favour of the assessee and against the Revenue and dispose of all the abovesaid references accordingly. A copy of the judgment under the signature of the Registrar and the seal of the High Court shall be transmitted to the Appellate Tribunal. No order as to costs.
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