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1979 (11) TMI 88 - HC - Income TaxExtract: .......g so, the requirements of s. 41(1) are satisfied inasmuch as the assessee, after incurring the expenditure in payment of sales tax, had received refund of this expenditure. We, accordingly, answer the question in the negative, in favour of the department and against the assessee. In the circumstances of the case, there will be no order as to costs.
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