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1982 (3) TMI 42 - HC - Income TaxExtract: ....... of the case. In other words, there was no disputed fact involved so as to take out the case from the ambit of s. 154 of the Act. In view of the discussion above, we answer both the questions referred in the affirmative, in favour of the assessee and against the department. The respondent-assessee is entitled to costs which are assessed at Rs. 250.
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