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1979 (1) TMI 76 - HC - Income TaxExtract: .......g of s. 15C of the Indian I.T. Act, 1922. The Tribunal was, therefore, right, in taking the view that the assessee was entitled to the benefit of s. 15C of the Indian I.T. Act, 1922. The question referred to us is, therefore, answered in the affirmative and in favour of the assessee. We, however, make no order as to costs in respect of this matter.
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