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1980 (4) TMI 4 - HC - Income TaxExtract: ....... the beneficiaries are known and the amount payable is also specified, this matter cannot be brought under section 164(1) of the Income-tax Act and must be dealt with under section 161 only. We accordingly answer this question in favour of the assessee and against the Revenue. The Revenue shall pay the costs of the assessee. Advocate s fee Rs. 250.
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