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1990 (12) TMI 45 - HC - Income Tax
Extract:
.......hall direct the Assessing Officer to dispose of the matter in the light of the observations contained in this judgment after ascertaining the factual position. Subject to the aforesaid, we answer the question in this reference in the affirmative and in favour of the assessee. There will be no order as to costs. BHAGABATI PRASAD BANERJEE J -I agree.