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1994 (11) TMI 59 - HC - Income TaxExtract: .......n (2) of section 67 of the Act and for the reasons set out above, we find it extremely difficult to agree with the reasoning of the above decision and the conclusion. In the result, we answer the question referred to us in the affirmative and in favour of the assessee. In the facts and circumstances of the case, there shall be no order as to costs.
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