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1981 (2) TMI 64 - HC - Income TaxExtract: .......v., CIT 1979 119 ITR 359. But having regard to the ratio of the Supreme Court decision and the Calcutta High Court decision referred to above, this decision has got no application. In the above premises, we answer the question in the affirmative and in favour of the assessee. Each party to pay and bear its own costs. SABYASACHI MUKHARJI J.-I agree.
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