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1993 (7) TMI 67 - GAUHATI HIGH COURT - Income Tax
Extract:
.......the affirmative, that is, in favour of the Revenue and against the assessee. Question No. 4 is answered in the negative, that is, in favour of the Revenue and against the assessee. A copy of this judgment under the signature of the Registrar and seal of the High Court be transmitted to the Appellate Tribunal. There will be no direction as to costs.