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1980 (8) TMI 36 - HC - Income TaxExtract: ....... not referred to the circulars which were relied upon on behalf of the assessee because, in our opinion, the circulars merely reiterate the position as it emerges from Mugneeram Bangur s case 1965 57 ITR 299 (SC). Since the assessee has substantially succeeded in this reference, the Commissioner will pay the costs of this reference to the assessee.
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