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1979 (1) TMI 24 - HC - Income TaxExtract: .......mproper test applied by the Tribunal, therefore, will be required to be indicated as incorrect as far as s. 84(2)(iv) is concerned. The Tribunal will consider the availability of relief under s. 84 on the basis of the proper approach which we have indicated earlier in this judgment. The parties are directed to bear their own costs of the reference.
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