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1978 (11) TMI 36 - HC - Income TaxExtract: ....... of the two assessment years in question by applying the law which was in force at the time of filing the original return. The question referred to this court is accordingly answered in the affirmative and in favour of the assessee. As the assessee has succeeded he is entitled to costs. Hearing fee is assessed at Rs. 200. S. SARWAR ALI J.--I agree.
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