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1975 (11) TMI 5 - HC - Income TaxExtract: .......avour of the assessee. VIMADALAL J.--I agree and have nothing to add. By the Court --The question referred to us is answered as follows The decision of the Tribunal that the sum of Rs. 94,658 was not taxable under the provisions of the G.T. Act, 1958, is correct and sustainable in law. The Commissioner to pay the assessee s costs of this reference.
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