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1981 (6) TMI 21 - HC - Income TaxExtract: .......ng that the accountable person in this case came under the exemption of s. 24 of the Act. In that view of the matter we answer the question in the negative and in favour of the Revenue. Each party to pay and bear its own costs. Let the cause title of the matter be amended pursuant to the order dated January 16, 1980. SABYASACHI MUKHARJI J.-I agree.
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