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1983 (3) TMI 35 - HC - Income TaxExtract: .......aspect of the matter and so long as this finding stands, it is very difficult to find fault with the order of the Tribunal. In that view of the matter, the questions that have been raised have really become academic and we decline to answer the questions. In the facts of this case, there will be no order as to costs. T. K. BASU, ACTG. C.J.-I agree.
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