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1982 (7) TMI 70 - CALCUTTA HIGH COURTExtract: .......b-s. (2) of the I.T. Act, 1961, we are of the opinion that the Tribunal, in the facts and circumstances of this case and in respect of the three items, arrived at the correct conclusion. The question, therefore, is answered in the affirmative and in favour of the assessee. The parties will pay and bear their own costs. SUHAS CHANDRA SEN J.-I agree.
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