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1980 (9) TMI 56 - HC - Income TaxExtract: .......he Tribunal s order and the question arising therefrom as referred to us. Our answer to the question, as already observed, is that on the facts found by the Tribunal, s. 41(1) of the I.T. Act was not applicable and the amount of Rs. 76,578 as sales tax refund could not be brought to tax under the above provision. There will be no order as to costs.
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