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1965 (11) TMI 150 - HC - Income TaxExtract: .......o; This decision does not, therefore, assist the contention urged on behalf of the revenue and cannot be invoked by the revenue to negative the construction which we are inclined to place on the relevant sections of the Act. In the result, we answer the question referred to us in the affirmative. The Commissioner will pay the costs of the assessee.
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