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1982 (12) TMI 43 - HC - Income TaxExtract: .......sustain it. In this case, it is not possible for us to say either that the finding of the Tribunal is perverse or that there is no evidence to support it. If so, no interference is possible in this case. For these reasons, we answer the question referred to us in the negative, that is, in favour of the assessee and against the Department. No costs.
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