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1981 (3) TMI 44 - HC - Income TaxExtract: ....... procedure indicated by the Supreme Court in CIT v. Indian Mollasses Co., P. Ltd. 1970 78 ITR 474 should be followed in the present case. Under these circumstances, we answer the question referred to us in the negative, that is, in favour of the assessee and against the revenue. The Commissioner will pay the costs of this reference to the assessee.
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