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1985 (7) TMI 19 - HC - Income TaxExtract: .......favour of the assessee and against the Revenue. I.T. R. C No. 220 of 1979 Question No. 1 Answered in the affirmative, in favour of the assessee and against the Revenue. Question No. 2 Answered in the affirmative, in favour of the assessee and against the Revenue. But, in the circumstances of the cases, we direct the parties to bear their own costs.
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