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1980 (11) TMI 15 - HC - Income TaxExtract: ....... of the learned advocate for the revenue, we answer the question in the affirmative and in favour of the assessee. The parties will pay and bear their respective costs. In view of our findings, as aforesaid, the application filed by the revenue on 14th August, 1974, under s. 256(1) of the I.T. Act, 1961, is rejected. SABYASACHI MUKHARJI J.-I agree.
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