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1988 (4) TMI 14 - PATNA HIGH COURT - Income Tax
Extract:
....... us in these references are thus answered in the negative, in favour of the Revenue and against the assessee. In the special circumstances of the case, there shall be no order as to costs. Let a copy of this judgment be transmitted to the Assistant Registrar, Income-tax Appellate Tribunal, Patna, in terms of section 260 of the Income-tax Act, 1961.