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1979 (8) TMI 42 - ANDHRA PRADESH HIGH COURTExtract: .......here is no material in support of the aforesaid finding of fact. In this view, we must hold that the view taken by the Tribunal is correct in law and it is not illegal or erroneous. For all the reasons stated, our answer to the question is in the affirmative and in favour of the assessee and against the revenue. There shall be no order as to costs.
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