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1980 (3) TMI 46 - BOMBAY HIGH COURTExtract: ....... in the picture at any stage does not now become relevant. It will, therefore, not be possible to accept the contention that any additional statement of case should be called for. In the view which we have taken, the question in this reference must be answered in the negative and in favour of the revenue. Revenue to get the costs from the assessee.
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