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1979 (12) TMI 38 - HC - Income TaxExtract: .......d under s. 269C(2)(b). In that view of the matter, therefore, these appeals should be allowed and the orders of the Tribunal should be set aside and the matter be sent back to the Tribunal for disposal thereof according to the correct principles as stated in this order. In the result, these appeals are allowed accordingly with no order as to costs.
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