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1990 (3) TMI 19 - HC - Income TaxExtract: .......s entitled to claim the benefit of section 54 of the Act, as the decision in CIT v. C. Jayalakshmi 1981 132 ITR 82 (Mad) would, on the facts of this case, be inapplicable. We, therefore, answer the question referred to us in the affirmative and against the Revenue. The assessee will be entitled to the costs of this reference. Counsel s fee Rs. 500.
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