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1978 (4) TMI 46 - CALCUTTA HIGH COURTExtract: ....... No. 2 in the affirmative and in favour of the revenue. In the facts and circumstances there will be no order as to costs. We make it clear that our answer is given without prejudice to the assessee s rights, if any, to agitate in appropriate proceedings for relief against double taxation in respect of the said sum of Rs. 7,692. BANERJI J.-I agree.
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