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1958 (12) TMI 43 - HC - Income TaxExtract: .......its of the assessee liable to tax. Let this answer be returned to the Income-tax Appellate Tribunal. In view of the fact that our opinion in respect of one amount is in favour of one party and in respect of another amount in favour of the other party, we direct the parties to bear their own costs of this references. References answered accordingly.
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