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1981 (8) TMI 65 - HC - Income TaxExtract: .......tion, the concept of averaging into the structure of cl. (c) of sub-r. (1). We, therefore, agree with the view taken by the Tribunal and we answer the question referred to us in the affirmative and in favour of the assessee. We, however, do not think that this is a case in which any costs should be awarded. We, therefore, make no order as to costs.
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