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1984 (1) TMI 36 - HC - Income Tax
Extract:
.......he assessee had discharged the burden that lay on him under the Explanation to s. 271(1)(c) of the I.T. Act, 1961. For the foregoing reasons, the question framed is answered in the affirmative, in favour of the assessee and against the Revenue. In the circumstances of the case, there would, however, be no order as to costs. R. N. MITTAL J.-I agree.