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1979 (1) TMI 18 - HC - Income Tax
Extract:
....... the learned Accountant Member had taken a correct view when they held that the assessee-company had qualified for earning the benefit of the provisions of s. 84(1) of the Act. The question referred to us must, therefore, be answered in the affirmative in both the parts and in favour of the assessee. The assessee to get the costs of this reference.