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1939 (5) TMI 16 - HC - Income TaxExtract: .......ion they themselves provide. For these reasons, and for the reasons more fully set out in the case of the Karachi Chamber of Commerce (supra p. 575), I would answer all the four questions referred to us in the negative. The assessee is entitled to the costs, including the fee of ₹ 100. TYABJI, J.--I concur. Reference answered in the negative.
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