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1981 (4) TMI 72 - HC - Income TaxExtract: .......her perverse or being based on no evidence, nor challenged the propriety of the said findings. In that view of the matter, the answer to the question is self-evident and the question must be answered in the affirmative and in favour of the assessee. In the facts and circumstances, there will be no order as to costs. SUDHINDRA MOHAN GUHA J.-I agree.
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