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1933 (7) TMI 23 - HC - Income TaxExtract: .......n the light of the observations made above. I would therefore answer the questions referred to this Court against the assessee. The answer to the first two questions shall be in the negative and the answer to the third question shall be in the affirmative. The petitioner must pay the costs of the Income Tax Commissioner. Dalip Singh, J. 4. I agree.
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