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1983 (9) TMI 85 - HC - Income TaxExtract: .......differed from, the law laid down in 1980 122 ITR 1000 (All) holds good. We see no reason not to follow the law laid down by their Lordship of the Supreme Court. In the result, therefore, question No. 1 is answered in the affirmative and question No. 2 is answered in the negative. The assessee will be entitled to costs which are assessed at Rs. 150.
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