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1980 (10) TMI 40 - GUJARAT HIGH COURTExtract: .......-63 and 1963-64, under s. 154 of the Act, as the said provision was not available to the AAC in the present case. We, therefore, answer the question referred to us for our opinion 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. Orders accordingly.
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