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1978 (10) TMI 14 - HC - Income TaxExtract: .......o be a deferred benefit so as to attract the provision of cl. (v) of s. 64 of the I.T. Act. The result is that we reject this reference which is made at the instance of the Commissioner by answering the question in the affirmative, in favour of the assessee and against the revenue. The Commissioner shall pay costs of this reference to the assessee.
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