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1993 (2) TMI 38 - HC - Income TaxExtract: ....... the negative, that is, in favour of the Revenue and against the assessee and question No. 2 in the affirmative, that is, in favour of the assessee and against the Revenue. A copy of the judgment shall be sent to the Appellate Tribunal to enable it to pass an order conformably to such judgment to dispose of the case under section 260(1) of the Act.
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