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1988 (12) TMI 111 - HC - Income TaxExtract: ....... decision, therefore, the Tribunal, in our opinion, was justified in holding that the entire income from the palace of the assessee was exempt from income-tax. Our answer to the aforesaid question of law is, therefore, in the affirmative and against the Revenue. In the circumstances of the case, parties shall bear their own costs of this reference.
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