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1994 (12) TMI 60 - ORISSA HIGH COURTExtract: .......974, the provisions of the amended sub-section (1) of section 64 along with Explanation 3 which became operative from April 1, 1976, are not applicable to the facts of the case. Both the questions are accordingly answered in favour of the assessee and against the Revenue. The reference application is disposed of accordingly. P. C. NAIK J.--I agree.
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