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1979 (10) TMI 12 - HC - Income TaxExtract: .......aforesaid, our answer to the question referred to us is in the negative and against the assessee. We also make it clear that in the present case no restrospective operation was given by the IAC to the provisions of the amended s. 271(1)(c) of the Act. In the circumstances of the case, we direct the parties to bear their own costs of this reference.
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