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1984 (11) TMI 7 - PATNA HIGH COURTExtract: ....... of the assessee and in the negative. We hold that, on the facts and in the circumstances of the case, the cost of materials supplied by the two contracting parties (companies) was not liable to be included in the total receipts of the assessee for the assessment year 1968-69. In the circumstances of the case, however, we make no order as to costs.
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