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1978 (10) TMI 27 - HC - Income Tax
Extract:
.......on, namely Whether, on the facts and in the circumstances of the case, s. 40(b) of the I.T. Act, 1961, did not apply to the payment of interest to Sri C. L. Berry, I. L. Berry and P. K. Berry? Is answered in the negative, in favour of the department and against the assessee. The Commissioner would be entitled to costs which are assessed at Rs. 200.