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1985 (2) TMI 29 - HC - Income TaxExtract: .......reunder which would continue not only for one year but in future years. But this benefit cannot be related to any asset as such. For the above reasons, the question referred to us is answered in the affirmative and in favour of the assessee. In the facts and circumstances of the case, there will be no order as to costs. AJIT K. SENGUPTA J.-I agree.
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