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1984 (7) TMI 70 - KARNATAKA HIGH COURTExtract: .......31 ITR 229. The Madras High Court in State of Tamil Nadu v. Sadhanandam 1978 113 ITR 453 and the Delhi High Court in CIT v. Kishan Lal 1980 124 ITR 19, have also taken a similar view. In the result and for the reasons stated above, we answer the question in the affirmative and against the Revenue. In the circumstances, we make no order as to costs.
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