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1980 (10) TMI 49 - HC - Income TaxExtract: .......esent case. In that view of the matter, we do not deem it fit to answer question No. 2 and we leave it to the Tribunal to work out the effect of the first proviso to s. 40A(5)(a) in the light of what has been observed in this judgment. In view of the peculiar facts and circumstances of the case, there will be no order as to costs of this reference.
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