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1993 (6) TMI 36 - HC - Income TaxExtract: .......ith the same. It cannot, therefore, be said that the Tribunal was wrong in declining to interfere with the order passed by the Appellate Assistant Commissioner. We, therefore, answer both the questions in the affirmative, that is, against the Revenue and in favour of the assessee. This reference is disposed of accordingly with no order as to costs.
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