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1980 (2) TMI 26 - HC - Income TaxExtract: .......s, as the organisation of a mess by the students themselves and dividing the expenditure among themselves was purely in the nature of mutual service and amenity. The same principle would apply here. In this view, we answer the question in the negative and in favour of the assessee. The assessee would be entitled to its costs. Counsel s fee Rs. 500.
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