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1982 (11) TMI 16 - HC - Income TaxExtract: .......egative and against the assessee, we would, however, add that this answer of ours necessitates that the Tribunal should go into the merits of each and every one of the headings under which the ITO had computed the assessee s taxable income for both the assessment years. The references are disposed of accordingly. There will be no order as to costs.
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