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1978 (10) TMI 28 - HC - Income TaxExtract: .......urpose of the business. This authority is directly in point. A case of closure is identical to that of transfer of business. In view of this Supreme Court decision, we answer the question referred to us in the affirmative, in favour of the department and against the assessee. The Commissioner will be entitled to costs which are assessed at Rs. 200.
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