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1962 (5) TMI 53 - HC - Income TaxExtract: .......application No. 172 of 1962. Our answer to each of the questions in the reference is in the negative. A copy of this order should be sent to the Income Tax Appellate Tribunal, Allahabad. The department should get the costs of this reference which we assess at ₹ 200. Application No. 172 of 1962 is dismissed. Reference answered in the negative.
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