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1991 (12) TMI 53 - GAUHATI HIGH COURTExtract: .......see. With regard to question No. 1, its answer depends on the answer to question No. 2, and, therefore, question No. 2 has been dealt with first. In view of the answer to question No. 2 and discussion above, we answer question No. 1 also in the negative, in favour of the assessee and against the Department. The reference is disposed of accordingly.
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