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1982 (2) TMI 42 - HC - Income TaxExtract: .......am on insurance, or keep awake on income-tax. The Tribunal s approach has altogether missed the compulsions of r. 5 of the First Schedule, according to which the question at issue must have to be answered against the assessee. That is the answer we return in this reference. The assessee will have to pay the Revenue its costs. Counsel s fee Rs. 500.
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