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1985 (3) TMI 28 - CALCUTTA HIGH COURTExtract: .......on in the affirmative, the second question is also answered in the affirmative and in favour of the assessee. We may note here that the Central Board of Direct Taxes by a Circular No. 189 dated January 30, 1976, vide 1976 102 ITR (St) 90, accepted the position as laid down in the aforesaid judgment of this court. There will be no order as to costs.
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