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1992 (12) TMI 25 - HC - Income TaxExtract: .......estion involved. In the above view of the matter, the question referred to this court is answered in the negative, i.e., against the assessee. However, there shall be no order as to costs. Let a copy of this judgment be transmitted to the Income-tax Appellate Tribunal, Patna Bench, Patna, in terms of section 260 of the Act. AFTAB ALAM J. - I agree.
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