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1980 (1) TMI 41 - HC - Income TaxExtract: .......is, against the assessee and in favour of the department, and question No. 2 in the affirmative, that is, against the assessee and in favour of the department. The parties will bear their respective costs. A copy of this judgment under the signature of the Registrar and the seal of the court will be communicated to the Tribunal, as required by law.
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