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1988 (4) TMI 35 - HC - Income TaxExtract: .......n No. 2 We answer question No. 2 in the negative, against the Revenue and in favour of the assessee. Question No. 3 We answer question No. 3 in the negative, against the Revenue and in favour of the assessee. A copy of the judgment under the seal of this court and the signature of the Registrar will be forwarded to the Tribunal, as required by law.
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