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1982 (3) TMI 57 - HC - Income TaxExtract: .......to the conclusion that fuller facts had not been found and for that purpose they have remanded the case. We do not find any justification to take a different view. Our, answer to the question referred, therefore, is in the affirmative, in favour of the assessee and against the department. In the circumstances, however, we make no order as to costs.
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