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1982 (4) TMI 38 - HC - Income TaxExtract: .......ative, that is to say, in favour of the assessee and against the Department. Question No. 2 In the negative, that is to say, in favour of the assessee and against the Department. Question No. 3 In the affirmative, that is to say, in favour of the assessee and against the Department. The applicant to pay to the respondent the costs of the reference.
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