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1992 (7) TMI 52 - ORISSA HIGH COURTExtract: .......lating to the assessee itself. In the said case it was held that the provisions of section 40(b) were not attracted. The reference in the said case related to the assessment year 1977-78. Following the aforesaid decision of this court, we answer the question referred to us in the negative in favour of the assessee and against the Revenue. No costs.
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