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1994 (3) TMI 37 - HC - Income TaxExtract: .......o which the amount in question was given. The decision of the Supreme Court referred to above (in the extract given ), fully supports the stand taken by the assessee, and in the circumstances, we find no difficulty in answering the second question against the Revenue and in the affirmative. The Revenue will pay the costs which are fixed at Rs. 500.
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