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1978 (1) TMI 32 - HC - Income TaxExtract: .......der delivered by us today in the connected case Misc. Civil Case No. 132 of 1976 (Maharaja Bahadur Singh v. CED). As observed in that order we answer the first question in the affirmative, the second in the negative and the third question in the affirmative in this case. 2. The parties are directed to bear their own costs in this reference as well.
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