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1981 (8) TMI 44 - CALCUTTA HIGH COURT
Extract:
.......ns referred to at the instance of the assessee are answered in the negative and in favour of the assessee and both the questions referred at the instance of the Commissioner are answered in the affirmative and in favour of the assessee. In the facts and circumstances of the case, each party will pay and bear its own costs. C. K. BANERJI J.-I agree.