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1964 (5) TMI 51 - HC - Income TaxExtract: .......ction 24(1). We accordingly answer the question in the affirmative. A copy of this judgment under the seal of the court and the signature of the Registrar shall be sent to the Appellate Tribunal. The assessee shall be entitled to its costs which we assess at ₹ 100. Counsels fee is assessed at ₹ 100. Question answered in the affirmative.
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