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1979 (3) TMI 55 - HIMACHAL PRADESH HIGH COURTExtract: .......Ltd. 1973 87 ITR 218 (Punj) would be of no avail to the department. Our answer to the question which is referred to us by the Tribunal is, therefore, in the negative, i.e., in favour of the assessee and against the department. This reference is accordingly disposed of and the matter is sent back to the Tribunal. There shall be no order as to costs.
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