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1994 (2) TMI 28 - CALCUTTA HIGH COURTExtract: .......ions as follows Question No. 1 - In the negative. Question No. 2 - In the affirmative. Question No. 3 - In the affirmative. Question No. 4 - In the negative. All the questions are thus answered in favour of the assessee and against the Revenue. There will be no order as to costs. Filing of paper book is dispensed with. SHYAMAL KUMAR SEN J.-I agree.
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