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1984 (8) TMI 74 - ALLAHABAD HIGH COURTExtract: .......inding of the Tribunal appears to be well founded. In the result, for the reasons stated above, we answer question No. in the affirmative, in favour of the assessee and against the Department. In view of our answer to question No. 1, questions Nos. 2 and 3 are rendered academic. Assessee shall be entitled to his costs which are assessed at Rs. 200.
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