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1985 (7) TMI 69 - HC - Income TaxExtract: .......is of the same. The Tribunal was, therefore, perfectly right in applying the judgment of the Supreme Court in CIT v. Anwar Ali 1970 76 ITR 696 to the facts and circumstances of the case. The question referred to us is answered in the affirmative in favour of the assessee, but there will be no order as to costs as the matter has been heard ex Parte.
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