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1982 (4) TMI 66 - HC - Income TaxExtract: .......is of the same and in the light of the observations which we have made above. Accordingly, we return the questions unanswered with a direction to the Appellate Tribunal to look into the record and dispose of the appeal on the basis of the same and in the light of the observations made by us above. In the circumstances, we make no order as to costs.
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