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1983 (9) TMI 48 - HC - Income TaxExtract: .......d to us can be answered without further elaborate discussion, either factual or legal. In the result, we answer the questions as under (1) In the affirmative and in favour of the assessee. (2) In the affirmative and in favour of the assessee. Since there is no appearance on behalf of the assessee, we direct that the parties do bear their own costs.
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