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1980 (8) TMI 41 - HC - Income TaxExtract: .......ramed, we find that these questions are mixed questions of fact and law. Thus, on the findings of the Tribunal and also on the principle of law discussed above, we answer question No. It in the negative and question No. 2 in the affirmative and both in favour of the assessee. Each party to pay and bear its own costs. SABYASACHI MUKHARJI J.-I agree.
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