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1980 (5) TMI 24 - HC - Income TaxExtract: .......excessive. Sub-section (2)(b) of s. 40A defines the persons, and includes the assessee as an individual, as a company or firm consisting of persons or HUF. For the reasons recorded above, the questions of law referred to us in both these references are answered in the affirmative, i.e., in favour of the assessee and against the revenue, with costs.
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