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1984 (3) TMI 44 - HC - Income TaxExtract: .......uced no return in that particular year because all the trees were not yielding rubber in that year. In that view of the matter, the question referred to this court, must be answered in the affirmative and in favour of the assessee. In the facts and circumstances of the case, each party will pay and bear its own costs. SATISH CHANDRA, C. J.-I agree.
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