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1982 (10) TMI 32 - ALLAHABAD HIGH COURTExtract: .......ng is fully in consonance with what has been held by this court in the case of CIT v. Rampur Timber and Turnery Co. Ltd. 1973 89 ITR 150. Respectfully following the decision in the aforesaid case, we answer the question referred to us, in the affirmative and in favour of the assessee. The assessee is entitled to costs which are assessed at Rs. 250.
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