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1979 (10) TMI 64 - HC - Income TaxExtract: .......in such a case, the identity of the assessee is lost. The result is that the first two questions are answered in the affirmative and in favour of the assessee. The third question is answered on the basis that s. 41(4) cannot be applied to tax the receipt in the hands of the assessee here. The assessee will be entitled to costs. Counsel fee Rs. 500.
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