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1979 (7) TMI 35 - HC - Income TaxExtract: .......roceedings is varied to the advantage of the assessee in the reference called for in such proceedings ? We, therefore, partly allow both the reference applications and direct the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, to state the cases in both these proceedings and refer the questions as mentioned above to this court for its opinion.
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