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1994 (1) TMI 30 - HC - Income TaxExtract: .......t the Revenue. The finding of the Tribunal is in keeping with the provisions of section 10 of the Act. Section 27 of the Act is not relevant for the purpose of this case. A copy of the judgment under the signature of the Registrar and the seal of the High Court will be transmitted to the Appellate Tribunal. There shall be no directions as to costs.
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