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1986 (1) TMI 26 - HC - Income TaxExtract: .......1958, must be answered in the affirmative and against the Revenue. Consequently, the question referred under section 256(1) of the Income-tax Act, 1961, must also be answered in the affirmative and against the Revenue. The two questions are, accordingly, answered. There is no appearance on behalf of the assessee. There will be no order as to costs.
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