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1978 (4) TMI 35 - KARNATAKA HIGH COURTExtract: ....... question on the amounts declared by the assessee under s. 68(2) of the Finance Act, 1965. In, the result, we answer the first question in T. R. C. Nos. 5 to 10 of 1974 in the affirmative and the second question in T. R. C. Nos. 5 to 10 of 1974 and the only question in T. R. C. No. 11 of 1974 in the negative and in favour of the assessee. No costs.
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