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1980 (9) TMI 81 - HC - Income TaxExtract: .......d by it. Accordingly, we answer the question against the revenue and in favour of the assessee. However, we make no order as to costs. Let a copy of the judgment be sent under the seal of the court and signature of the Registrar to the learned Tribunal which shall pass such orders as are necessary to dispose of the case conformably to the judgment.
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