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1963 (10) TMI 47 - HC - Income TaxExtract: .......e in the light of the decision of the Supreme court in Cotton Agents Ltd. v. Commissioner of Income Tax. In the result, the question is answered in favour of the assessee. As the assessee has failed to raise the proper contention before the department and the Tribunal, it would not be entitled to costs. Questions answered in favour of the assessee.
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