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1986 (8) TMI 32 - KARNATAKA HIGH COURTExtract: .......ers to the questions referred to us as hereunder Question No. Answer 1. Question No. (1). Answered in the negative, in favour of the Revenue and against the assessee. 2. Question No. (2). Answered in the negative, in favour of the Revenue and against the assessee. But, in the circumstances of the case, we direct the parties to bear their own costs.
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