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1991 (2) TMI 9 - CALCUTTA HIGH COURTExtract: .......re is no merit in the contentions raised by the learned advocate for the assessee. We, therefore, answer both the questions in the reference in the affirmative and in favour of the Revenue. In view of this judgment, the application under section 26(3) of the Act will stand rejected. There will be no order as to costs. SHYAMAL KUMAR SEN J. -I agree.
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