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1980 (6) TMI 27 - HC - Income TaxExtract: .......y of s. 67(3) of the Act and the stages before it was ultimately passed into Act, then this conclusion is further strengthened. In that view of the matter, we answer the question in the affirmative and in favour of the assessee. In the facts and circumstances of the case, each party will pay and bear its own costs. SUDHINDRA MOHAN GUHA J.--I agree.
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