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1978 (6) TMI 20 - HC - Income Tax
Extract:
.......y. In the result, the question referred to us is answered as follows On the facts and in the circumstances of the case, the assessee must be regarded as having set up its business by 19th August, 1961, and not in February, 1961. The fair order as to costs would be to direct both the sides to bear their own costs of the reference. Order accordingly.