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1980 (8) TMI 42 - HC - Income Tax
Extract:
....... the Tribunal, both regarding s. 28(iv) and regarding the decision not to go into the question of s. 41 (1), was correct and in accordance with law. We, therefor e, answer the question referred to us in the affirmative, that is, in favour of the assessee and against the revenue. The Commissioner will pay the costs of this reference to the assessee.