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1983 (6) TMI 30 - MADHYA PRADESH HIGH COURTExtract: ....... 1973-74, no material was placed even at that stage in support of that assertion. In our opinion, the Tribunal was Tight in holding that s. 41(2) was not attracted. For the reasons given above, we answer both the questions in the affirmative, in favour of the assessee and against the Department. There will be no order as to costs of this reference.
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