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1986 (7) TMI 65 - ALLAHABAD HIGH COURTExtract: .......view of the provisions contained in the Amending Act, the question referred to this court by the Tribunal deserves to be answered in the affirmative. We, accordingly, answer the question referred to us in the affirmative, in favour of the assessee and against the Department. The assessee would be entitled to its costs which are assessed at Rs. 250.
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